Issued on: 22/1/1445
Corresponding to: 9/8/2023
Published in Umm Al-Qura 4994 issued on 18 August 2023.
Issued on: 22/1/1445
Corresponding to: 9/8/2023
Published in Umm Al-Qura 4994 issued on 18 August 2023.
Issued on: 7/1/1445
Corresponding to: 25/7/2023
Published in Umm Al-Qura 4993 issued on 11 August 2023.
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 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.
This decision must be published in the official gazette, and comes into force on the date of its publication.
Issued on: 26/11/1444
Corresponding to: 15/6/2023
Published in Umm Al-Qura 4987 issued on 23 June 2023.
Issued on: 24/11/1444
Corresponding to: 13/6/2023
Published in Umm Al-Qura 4986 issued on 16 June 2023.
The Governor of the Zakat, Tax, and Customs Authority,
based on the powers entrusted to him by law,
based on article 6(b) of the Electronic Invoicing Regulation issued by the board of directors of the authority Decision 02-6-20 dated 4 Rabi Al-Thani 1442,
after perusal of Administrative Decision 19821 dated 15 Shawwal 1442 which contains the approval of the Controls, Requirements, Technical Specifications, and Procedural Rules Necessary to Implement the Provisions of the Electronic Invoicing Regulation, as amended by Administrative Decision 62738 dated 23 Dhu Al-Qa’dah 1443,
First: The Controls, Requirements, Technical Specifications, and Procedural Rules Necessary to Implement the Provisions of the Electronic Invoicing Regulation issued by Administrative Decision 19821 dated 15 Shawwal 1442, as amended by Administrative Decision 62738 dated 23 Dhu Al-Qa’dah 1443, is hereby amended in accordance with the form attached.
Second: This decision must be communicated to those required to implement it, and comes into force on the date of its publication on the official gazette.
Issued on: 25/10/1444
Corresponding to: 15/5/2023
Published in Umm Al-Qura 4983 issued on 26 May 2023.
Issued on: 25/10/1444
Corresponding to: 15/5/2023
Published in Umm Al-Qura 4983 issued on 26 May 2023.
Issued on: 25/10/1444
Corresponding to: 15/5/2023
Published in Umm Al-Qura 4982 issued on 19 May 2023.
Issued on: 14/10/1444
Corresponding to: 4/5/2023
Published in Umm Al-Qura 4981 issued on 12 May 2023.
Issued on: 22/9/1444
Corresponding to: 13/4/2023
Published in Umm Al-Qura 4979 issued on 28 April 2023.
Issued on: 21/9/1444
Corresponding to: 12/4/2023
Published in Umm Al-Qura 4980 issued on 5 May 2023.