Decree-Law No.48 (VAT Law)

11242 Definition

11234 Decree-Law no. 48 for the year 2018 - Regarding Value Added Tax

11235 Chapter One - Preliminary Provisions

11236 Article 1: Definitions

11237 1. The Kingdom

11292 Article 2: Scope of Tax

11296 Article 5: Supply of Goods

11304 Article 12: General Tax Due Date on the Supply of Goods and Services

11307 Article 14: Place of Supply of Goods

11313 Article 19: Place of import

11315 Article 20: Value of Supply

11325 Article 29: Mandatory Registration

11332 Article 35: Tax Period

11337 Article 38: Issue of a Tax Invoice

11342 Article 42: Deducting Input Tax

11352 Article 50: Payment of Tax due on Supplies

11356 Article 53: Goods and Services Subject to Zero-Rate

11359 Article 54: Supply of Financial Services

11363 Article 57: Refund of Tax

11366 Article 59: Powers of Judicial Officers

11368 Article 60: Imposing administrative fines

11372 Article 63: Cases of Tax Evasion

11375 Article 65: Statute of Limitations

11385 Article 75: Date of Supply after the Law Comes into Force

11238 2. The Minister

11291 Chapter Two: Scope of Tax and rate

11293 Article 3: Tax Rate

11297 Article 6: Supply of Services

11305 Article 13: Tax Due Date on the Supply of Goods and Services in certain cases

11308 Article 15: Place of Supply of Energy and Water

11316 Article 21: Value of Imported Goods

11326 Article 30: Tax Group Registration

11334 Article 36: Submitting the Tax Return

11338 Article 39: Date of Issue of Tax Invoice

11343 Article 43: Conditions to Deduct Input Tax

11353 Article 51: Payment of Tax at Import

11360 Article 55: Supply of Bare Land and Buildings

11364 Article 58: Carry Forward of Excess Recoverable Tax

11369 Article 61: The Decision to Impose Administrative Fines

11373 Article 64: Punishment

11376 Article 66: Tax Appeals Review Committee

11524 Article 76: Contracts Exclusive of Tax, Signed Prior to the Law Coming into Force

11239 3. The Bureau

11294 Article 4: Persons Liable to Pay Tax

11295 Chapter Three: Supply

11298 Article 7: Issue of a Voucher

11309 Article 16: Place of Supply of Services

11317 Article 22: Value of Supply Between Related Persons

11327 Article 31: Registration of Related Persons by the Bureau

11335 Article 37: Amending the Tax Return

11339 Article 40: Tax Invoice currency

11344 Article 44: Deduction of Input Tax Paid Before Registration

11354 Article 52: Suspension of Tax

11361 Article 56: Imports Exempt from Tax

11370 Article 62: Objection and appeal against the Decision of the Administrative Fine

11377 Article 67: Tax Representatives, Tax Agents and Appointed Persons

11387 Article 77: Time of Registration for Tax Purposes

11240 4. Council

11299 Article 8: Supply on Behalf of Other Persons

11303 Chapter Four: Tax Due Date

11310 Article 17: Place of Supply of Other Services

11318 Article 23: Value of Deemed Supply

11328 Article 32: Registration Exclusion

11340 Article 41: Adjusting a Tax Invoice (Credit/Debit Notes)

11345 Article 45: Proportional deduction of Input Tax

11378 Article 68: Information Confidentiality

11388 Article 78: Intra-GCC Supplies

11241 5. The Framework

11300 Article 9: Supplies made by Government Bodies

11306 Chapter Five: Place of Supply

11311 Article 18: Place of Supply of Telecommunications and Electronic Services

11319 Article 24: Value of Supply after Discount

11329 Article 33: Voluntary Registration

11347 Article 46: Amendment of Deductible Input Tax

11379 Article 69: Maintaining Records and Tax Invoices

11389 Article 79: Treatment of Non-Implementing States

11243 6. Customs Law

11301 Article 10: Deemed Supply

11312 Chapter Six: Imports

11320 Article 25: Value of Supply of Vouchers

11330 Article 34: Deregistration

11348 Article 47: Input Tax on Capital Assets

11380 Article 70: Stating the Tax Registration Number

11244 7. First Point of Entry

11302 Article 11: Surrender of an Economic Activity

11314 Chapter Seven: Value of Supply and imports

11321 Article 26: Value of Goods Reimported After Temporary Export

11349 Article 48: Adjustment of Tax

11381 Article 71: Electronic Tax Collection and Payment System

11245 8. Final Destination Point of Entry

11322 Article 27: Value of Supply Based on Profit Margin

11324 Chapter Eight: Registration

11350 Article 49: The Bureau’s Assessment of the Net Tax'

11382 Article 72: Tax Treaties

11246 9. Tax

11323 Article 28: Adjustment to the Value of a Supply

11331 Chapter Nine: Tax Period and the Tax Return

11383 Article 73: Coordinating with Government Bodies

11247 10. Deemed Supply

11336 Chapter Ten: Tax Invoice

11384 Article 74: Licenses and Tax Certificate Fees

11248 11. Supply

11341 Chapter Eleven: Deduction and Adjustment of tax

11249 12. Implementing States

11351 Chapter Twelve: Payment of Tax

11250 13. Person

11355 Chapter Thirteen: Tax Subject to Zero-Rate

11251 14. Taxable Person

11358 Chapter Fourteen: Exemptions

11252 15. Taxable Trader

11362 Chapter Fifteen: Refund of Tax and Transfer of Surplus

11253 16. Economic Activity

11365 Chapter Sixteen: Judicial Obligations

11254 17. Goods

11367 Chapter Seventeen: Administrative fines

11255 18. Import of Goods

11371 Chapter Eighteen: Tax Evasion

11256 19. Export of Goods

11374 Chapter Nineteen: General Provisions

11257 20. Services

11386 Chapter Twenty: Transitional Provisions

11258 21. Taxable Supplies

11259 22. Input Tax

11260 23. Exempt Supplies

11261 24. Registration Number

11262 25. Tax Group

11263 26. Consideration

11264 27. Importer

11265 28. Supplier

11266 29. Customer

11267 30. Resident Person

11268 31. Non-Resident Person

11269 32. Place of Residence of a Person

11270 33. Place of Business

11271 34. Fixed Establishment

11272 35. Capital Assets

11273 36. Reverse Charge Mechanism

11274 37. Related persons

11275 38. Deductible Tax

11276 39. Net Tax

11277 40. Mandatory Registration Threshold

11278 41. Voluntary Registration Threshold

11279 42. Tax Return

11290 43. Tax Period

11280 44. Tax Invoice

11281 45. Credit/Debit Tax Note

11282 46. Vouchers

11283 47. Market Value

11284 48. Government Bodies

11285 49. Intra-GCC Supplies

11286 50. Sovereign Supplies

11287 51. Tax Representative

11288 52. Tax Agent

11289 53. Regulations