Tax Due Date
(In Arabic: تاريخ استحقاق الضريبة) Tax becomes due on the date of the supply of Goods or Services, the date of issuance of the
Tax Evasion
(In Arabic: تهرب ضريبي) All actions which are taken for the purpose of avoiding tax payments, in whole or in part, or performing actions
Tax Group
(In Arabic: مجموعة ضريبية) A group of two or more legal persons resident in Saudi, who are treated as being a single taxable person
Tax Identification Number
(In Arabic: رقم ضريبي مميز) or TIN a number consisting of ten digits. It is considered the establishment’s reference at Zakat, Tax, and Customs
Tax installment
(In Arabic: تقسيط الضريبة) Paying the tax due in partial installments when a taxpayer faces difficulties in paying the amounts due in full, installments
Tax Invoice
(In Arabic: فاتورة ضريبية) An invoice issued for supplies subject to tax, including all the elements that must be provided, in accordance with the
Tax Jurisdiction
(In Arabic: دولة الإقامة لأغراض الضريبة) The jurisdiction in which a person is considered a person subject to tax or a taxpayer pursuant to
Tax Number
(In Arabic:رقم ضريبي) It is a fifteen-digit number that the establishment obtains after registering for a value- added tax or excise tax; it must
Tax Period
(In Arabic: فترة ضريبية) The period of time during which the Net Tax must be accounted. In KSA, the tax period is either a
Tax Refund
(In Arabic: استرداد الضريبة) It is a refund request submitted by the taxpayer himself, or whoever acts on his behalf by an official power
مكتب رقم 12 – برج بنك التنمية حي الغدير، الرياض، المملكة العربية السعودية
