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
Tax Representative
(In Arabic: ممثل ضريبي) Is a person residing in Saudi Arabia who represents a non-resident taxable person in all matters related to VAT, and
Tax Return
(In Arabic: اقرار ضريبي) Represents the information and data specified for tax purposes and submitted by a taxable person or a person authorized to
Taxable Person
(In Arabic: شخص خاضع للضريبة) A person who carries out an economic activity independently with the aim of generating income, and is registered or
Taxable Supplies
(In Arabic: توريدات خاضعة للضريبة) Supplies on which the tax is imposed, either in the standard rate or at the zero rate with deducting
The Unified Agreement for VAT of the GCC
(In Arabic: الاتفاقية الموحدة لضريبة القيمة المضافة لدول مجلس التعاون الخليجي) An agreement was issued in November 2016 and aims to establish a unified
Transaction
(In Arabic: تصرف) The tendency of the will to have a specific legal effect, and this effect is represented by the creation of a
مكتب رقم 12 – برج بنك التنمية حي الغدير، الرياض، المملكة العربية السعودية
