Value Added Tax Law

Provisions

11029 Chapter One - Preliminary Provisions

11030 Article One

11031 Clause 1

11042 Value Added Tax Law

11044 Article three

11048 Article six

11056 Article thirteen

11059 Article fifteen

11061 Article sixteen

11064 Article eighteen

11069 Article twenty-two

11071 Article twenty-three

11073 Article twenty-four

11077 Article twenty-seven

11082 Article thirty-one

11087 Article thirty-five

11089 Article thirty-six

11092 Article thirty-eight

11094 Article thirty-nine

11104 Article forty-eight

11107 Article fifty

11032 Authority

11041 Article two

11043 Chapter Two - Registration for Tax Purposes

11045 Article four

11049 Article seven

11057 Article fourteen

11062 Article seventeen

11065 Article nineteen

11074 Article twenty-five

11078 Article twenty-eight

11083 Article thirty-two

11090 Article thirty-seven

11095 Article forty

11105 Article forty-nine

11108 Article fifty-one

11033 Law

11046 Article five

11047 Chapter Three - Supplying Goods and Services

11050 Article eight

11066 Article twenty

11075 Article twenty-six

11079 Article twenty-nine

11084 Article thirty-three

11096 Article forty-one

11109 Article fifty-two

11034 Agreement

11051 Article nine

11055 Chapter Four - Place of Supply

11067 Article twenty-one

11080 Article thirty

11085 Article thirty-four

11097 Article forty-two

11110 Article fifty-three

11035 Kingdom

11052 Article ten

11058 Chapter Five - Taxable Value

11098 Article forty-three

11036 Regulations

11053 Article eleven

11060 Chapter Six - Imports

11099 Article forty-four

11037 Board of Directors

11054 Article twelve

11063 Chapter Seven - Tax Calculation

11100 Article forty-five

11038 Output Tax

11068 Chapter Eight - Tax Deduction

11101 Article forty-six

11039 Tax Invoice

11070 Chapter Nine - Tax Invoices

11102 Article forty-seven

11040 Clause 2

11072 Chapter Ten - Tax Return

11076 Chapter Eleven - Tax Payment

11081 Chapter Twelve - Tax Refund

11086 Chapter Thirteen - Confidentiality and Exchanging Information

11088 Chapter Fourteen - Retention of Documents and Joint Liability

11091 Chapter Fifteen - Inspection and Control

11093 Chapter Sixteen - Tax Evasion and Penalties

11103 Chapter Seventeen - Penalties and Violations Review

11106 Eighteenth Chapter - Final Provisions