Cash Accounting Basis
(In Arabic: محاسبة على الأساس النقدي) An alternative method for calculating and reporting VAT based on the payment date for each supply.
Certificate of registration for VAT
(In Arabic: شهادة التسجيل في ضريبة القيمة المضافة) Zakat, Tax, and Customs Authority issues a VAT registration certificate to the taxpayer after processing and
Commercial Books
(In Arabic: دفاتر تجارية) a set of commercial books that the tax or zakat payer keeps, in which he records all the details of
Consideration
(In Arabic: مقابل) Everything collected or to be collected by the Taxable Supplier from the Customer or a third party for the Supply of
Credit Note
(In Arabic: اشعار دائن) Commercial documents issued by a supplier/seller to a buyer, required by law to evidence a subsequent change to consideration of
مكتب رقم 12 – برج بنك التنمية حي الغدير، الرياض، المملكة العربية السعودية
