The Board of Directors of the Zakat, Tax, and Customs Authority “the board”,
Based on the powers entrusted to it in article 5 of the system of the authority approved by Council of Ministers Decision 570 dated 22 Ramadan 1442 [4 May 2021], based on articles 2, 10, and 52 of the Value Added Tax Law promulgated by Royal Decree 113 dated 2 Dhu Al-Qa’dah 1438 [26 July 2017] and its amendments, and after perusal of the Executive Regulation of the Value Added Tax Law previously issued by the board of directors of the General Authority for Zakat and Income Decision 3839 dated 14 Dhu Al-Hijja 1438 [6 September 2017] and its amendments,
The council hereby decides
First
The Amendment to the Executive Regulation of the Value Added Tax Law previously issued by the Board of Directors of the General Authority for Zakat and Income Decision 3839 dated 14 Dhu Al-Hijja 1438 [6 September 2017] and its amendments are hereby approved in accordance with the form attached.
Second
This decision must be published in the official gazette, and comes into force on the date of its publication.
May Allah provide success.
Issued on: 26/11/1444
Corresponding to: 15/6/2023
Published in Umm Al-Qura 4987 issued on 23 June 2023.