(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.