Value Added Tax - Implementing Regulations

Release Date:	1438-12-14
Release Tool:	Councils and commissions decisions
Issuance Instrument Number:	3839
Validity:	Valid
Date of last amendment:	1446-05-17
Summary:	By AI The text addresses the Value Added Tax (VAT) system in the Kingdom of Saudi Arabia, which was approved by the General Panel of Zakat and Income. It includes basic definitions, taxable persons, and registration requirements. It discusses taxable supplies, including goods and services, and specifies provisions related to the place of supply and exempt transactions. It also includes details about exempt supplies, such as financial and real estate services, and zero-rated supplies. The system encomp...

Release Date:

1438-12-14

Release Tool:

Councils and commissions decisions

Issuance Instrument Number:

3839

Validity:

Valid

Date of last amendment:

1446-05-17

Summary:

By AI

The text addresses the Value Added Tax (VAT) system in the Kingdom of Saudi Arabia, which was approved by the General Panel of Zakat and Income. It includes basic definitions, taxable persons, and registration requirements. It discusses taxable supplies, including goods and services, and specifies provisions related to the place of supply and exempt transactions. It also includes details about exempt supplies, such as financial and real estate services, and zero-rated supplies. The system encomp...