(In Arabic: تاريخ استحقاق الضريبة) Tax becomes due on the date of the supply of Goods or Services, the date of issuance of the tax invoice or upon partial or full receipt of the Consideration, whichever comes first, and to the extent of the received. This date may differ from the date the goods or services are actually provided.
(In Arabic: تهرب ضريبي) All actions which are taken for the purpose of avoiding tax payments, in whole or in part, or performing actions that would unlawfully result in a tax refund.
(In Arabic: رقم ضريبي مميز) or TIN a number consisting of ten digits. It is considered the establishment’s reference at Zakat, Tax, and Customs Authority It can be shown on the invoice of the establishment. Usually, a TIN is used to identify the establishment at ZATCA.
(In Arabic: تقسيط الضريبة) Paying the tax due in partial installments when a taxpayer faces difficulties in paying the amounts due in full, installments are paid according to a schedule approved by Zakat Tax, and Customs Authority after making a down payment by the taxpayer.
(In Arabic: فاتورة ضريبية) An invoice issued for supplies subject to tax, including all the elements that must be provided, in accordance with the requirements set out in the VAT law and its regulation.
(In Arabic: دولة الإقامة لأغراض الضريبة) The jurisdiction in which a person is considered a person subject to tax or a taxpayer pursuant to the laws of that jurisdiction.
(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 appear in the invoice issued by the establishment and in the tax certificate.
(In Arabic: فترة ضريبية) The period of time during which the Net Tax must be accounted. In KSA, the tax period is either a calendar month or calendar quarter.
(In Arabic: استرداد الضريبة) It is a refund request submitted by the taxpayer himself, or whoever acts on his behalf by an official power of attorney. After that ZATCA evaluates the taxpayer’s request and ensure that there are overpaid amounts, then process the refund within thirty days from the date on which ZATCA received the application.
(In Arabic: ممثل ضريبي) Is a person residing in Saudi Arabia who represents a non-residenttaxable person in all matters related to VAT, and he shall be responsible, together with the taxable person, for the payment of any financial obligations related to VAT.
مكتب رقم 12 – برج بنك التنمية حي الغدير، الرياض، المملكة العربية السعودية
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