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
مكتب رقم 12 – برج بنك التنمية حي الغدير، الرياض، المملكة العربية السعودية
