Implementing Regulations

11111 Value Added Tax - Implementing Regulations

11112 Chapter one: Definitions

11113 Article one: Definitions

11115 Article two: Taxable Persons required or eligible to register in the Kingdom

11128 Article fourteen: Taxable Supplies in the Kingdom

11136 Article twenty-one: Taxable status of Supplier and Customer

11145 Article twenty-nine: Financial Services

11148 Article thirty-one: Zero-rated Supplies

11155 Article thirty-seven: Related Persons

11160 Article forty-one: Goods deemed to be imports into the Kingdom

11165 Article forty-five: Calculation of Tax

11176 Article fifty-five: Confidentiality of information

11191 Article sixty-nine: Refund of overpaid Tax

11197 Article seventy-four: Obligations falling due on a non-working day

11114 Chapter two: Taxable Persons

11116 Article three: Mandatory registration - Supplies exceed the Mandatory Registration Threshold

11129 Article fifteen: Nominal Supplies

11137 Article twenty-two: Place of Supply – priority of special provisions'

11146 Article thirty: Lease or license of Residential Real Estate

11149 Article thirty-two: Exports of Goods from the Kingdom

11156 Article thirty-eight: Fair Market Value

11161 Article forty-two: Exemptions for imports

11166 Article forty-six: Cash accounting basis

11177 Article fifty-six: Right of the Authority to obtain information

11192 Article seventy: Refund of Tax to designated Persons

11198 Article seventy-five: Rulings

11117 Article four: Mandatory registration - Supplies expected to exceed the Mandatory Registration Threshold

11127 Chapter three: Supplies of Goods and services

11130 Article sixteen: Transfer of own Goods to another Member State

11138 Article twenty-three: Real Estate related services

11150 Article thirty-three: Services provided to non-GCC residents

11157 Article thirty-nine: Value of specific Taxable Supplies – Nominal Supplies'

11162 Article forty-three: Collection of Tax on imports on entry to the Kingdom

11178 Article fifty-seven: Tax Identification Number

11193 Article seventy-one: Refund of Tax to Taxable Persons in other Member States

11199 Article seventy-six: Power of the Authority to prescribe forms

11118 Article five: Mandatory registration of Non-Residents obligated to pay Tax in the Kingdom

11131 Article seventeen: Transactions not falling within the scope of Tax- transfer of an Economic Activity

11135 Chapter four: Place of Supply

11139 Article twenty-four: Wired and wireless telecommunications and electronic services

11151 Article thirty-four: Transportation services for Goods or passengers outside the Kingdom and Supplies relating to transportation

11158 Article forty: Adjustment to value of a Supply

11163 Article forty-four: Payment of Tax on imports through the Tax Return

11167 Article forty-seven: Persons liable to pay Tax

11168 Article forty-eight: Supply of used Goods

11179 Article fifty-eight: Tax Period

11194 Article seventy-two: Refund of Tax to Taxable Persons Non-resident in the GCC Territory

11200 Article seventy-seven: Tax Representatives, Tax Agents and Appointed Persons

11119 Article six: Mandatory registration – other provisions'

11132 Article eighteen: Supplies by a legal Person to itself

11140 Article twenty-five: Place of Supply - other services

11144 Chapter five: Exempt Supplies

11152 Article thirty-five: Medicines and medical equipment

11169 Article forty-nine: Input Tax deduction

11180 Article fifty-nine: Payment of Tax

11195 Article seventy-three: Refund of Tax to Tourists

11201 Article seventy-eight: Provision of notification

11120 Article seven: Voluntary registration

11133 Article nineteen: Issue or Supply of a Voucher

11141 Article twenty-six: Goods situated in the Kingdom

11147 Chapter six: Zero-rated Supplies

11153 Article thirty-six: Supplies of investment metals

11170 Article fifty: Goods and services deemed to be received outside of Economic Activity

11181 Article sixty: Extension of time to pay Tax

11202 Article seventy-nine: Transitional provisions

11121 Article eight: Application for registration

11134 Article twenty: Date of Supply in specific circumstances

11142 Article twenty-seven: Goods sold with transportation

11154 Chapter seven: Value of Taxable Supplies

11171 Article fifty-one: Proportional deduction of Input Tax

11182 Article sixty-one: Currency conversion

11122 Article nine: Registration provisions applying to specific circumstances

11143 Article twenty-eight: Evidential requirements for Internal Supplies

11159 Chapter eight: Imports

11172 Article fifty-two: Capital Assets

11183 Article sixty-two: Tax Returns

11123 Article ten: Group registration

11164 Chapter nine: Calculation of Tax payable

11173 Article fifty-three: Tax Invoices

11184 Article sixty-three: Correction of returns

11124 Article eleven: Application to form a Tax Group

11174 Article fifty-four: Credit and debit notes

11175 Chapter ten: Procedure and administration

11185 Article sixty-four: Examination and assessment procedures

11125 Article twelve: Amendments to or disbanding of a Tax Group

11186 Article sixty-five: Security

11190 Chapter eleven: Refunds of Tax

11126 Article thirteen: Deregistration

11196 Chapter twelve: General provisions

11187 Article sixty-six: Records

11188 Article sixty-seven: Joint liability for Tax and penalties

11189 Article sixty-eight: Appeals