Examination
(In Arabic:الفحص) An audit on the compliance of a Taxable Person with his VAT obligations, carried out by Zakat, Tax, and Customs Authority at
Exchange of Information Agreement
(In Arabic: اتفاقية تبادل معلومات) An agreement concluded between a country and other countries to improve international tax compliance, which provides for the exchange
Exempt Supplies
(In Arabic: توريدات معفاة من الضريبة) Supplies on which the tax is not charged, and the associated input tax is not deducted, in accordance
Explanatory opinion
(In Arabic: رأي توضيحي) A legal opinion and statement issued by Zakat, Tax, and Customs Authority for explanatory purposes to respond to a ruling
Export of Goods
(In Arabic: تصدير السلع) Supply of Goods from any Member State to outside of the GCC Territory in accordance with the provisions of the
مكتب رقم 12 – برج بنك التنمية حي الغدير، الرياض، المملكة العربية السعودية
