(In Arabic: ضرائب غير مباشرة) Taxes that a customer bears and are imposed through an intermediary so that he is responsible for collecting them and supplying them to the Tax Authority, such as value-added tax and excise goods tax.
(In Arabic: خصم مبدئي لضريبة المدخلات) The deduction of Input Tax made by a Taxable Person upon the purchase of a Capital Asset, calculated by applying the Initial Recovery Percentage to the total Input Tax incurred on that Capital Asset.
(In Arabic: ضريبة المدخلات) The tax borne by a Taxable Person in relation to goods or services supplied to him or imported for the purpose of carrying on an economic activity. It includes the supplies or imports made only in KSA as per KSA VAT Law.
(In Arabic: شخص اعتباري) It refers to a company or other entity that has legal personality under the Saudi Companies Law. A natural person is not regarded as a legal person, and a legal person does not include joint venture companies as defined in the Saudi Companies’ Law.
(In Arabic: صافي الضريبة) Tax resulting from deducting the Deductible Tax in a Member State from the Tax due in that State within the same Tax Period. Net Tax may either be payable or refundable.
(In Arabic:غير مسجل) A person who is not registered with Zakat, Tax, and Customs Authority for the purposes of zakat or tax, whether he is subject to tax, zakat or not.
(In Arabic:ضريبة المخرجات) The tax due and chargeable on any Taxable Supply of Goods or Services made by a Taxable Person. This is usually collected by the person making the supply.
(In Arabic: مكان الاستهلاك الفعلي) Is the place where the Customer actually consumes the Goods in the context of a Supply of electricity, gas, oil, water or other utilities through a pipeline distribution system. ZATCA considers the Place of Actual Consumption is the registered premises or delivery point to which the Goods are delivered.
(In Arabic: مقر العمل) The Place where a business is legally established; or where its actual management center is located and where key business decisions are made if it was different from place of establishment.
مكتب رقم 12 – برج بنك التنمية حي الغدير، الرياض، المملكة العربية السعودية
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