(In Arabic: سلع) All types of material property (material assets), including water and all forms of power including electricity, gas, lighting, heating, cooling and air conditioning.
(In Arabic: ضمان) It is a cash or bank guarantee required by Zakat, Tax, and Customs Authority from the taxpayer to ensure the fulfillment of his tax obligations. The taxpayer will be acknowledged through a written notification that specifies the type of guarantee required, guarantee value, and guarantee period in accordance with the provisions contained in the implementing regulations of the value-added tax law.
مكتب رقم 12 – برج بنك التنمية حي الغدير، الرياض، المملكة العربية السعودية
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