Direct Tax
(In Arabic: ضرائب مباشرة) A tax imposed directly on the taxpayer, such as income tax.
مكتب رقم 12 برج بنك التنمية - حي الغدير، الرياض
(In Arabic: ضرائب مباشرة) A tax imposed directly on the taxpayer, such as income tax.
(In Arabic: نموذج إفصاح) The document or set of documents that the Taxpayer must submit to the Authority pursuant to Article 14 of Transfer Pricing
(In Arabic: اتفاقية ازدواج ضريبي) It is an international agreement concluded between a country and other countries for the purposes of avoiding double taxation and
(In Arabic: فوترة إلكترونية) A procedure aimed at converting the billing process and paper amendments into an electronic process that allows the exchange of invoices
(In Arabic: نشاط اقتصادي) This is a broad term referring to the business activities which are – in principle – subject to VAT. This is
(In Arabic: فاتورة إلكترونية) An invoice that is issued, saved, and modified in an electronic form organized through an electronic system, and contains all the
(In Arabic: تعديلات الفاتورة الإلكترونية) Debit notes and credit notes that must be issued in accordance with the VAT Law and its Implementing Regulation, and
(In Arabic: بضائع مستعملة مؤهلة) Goods prescribed by Zakat, Tax, and Customs Authority as eligible for calculating VAT based on profit margin.
(In Arabic:الفحص) An audit on the compliance of a Taxable Person with his VAT obligations, carried out by Zakat, Tax, and Customs Authority at the
(In Arabic: اتفاقية تبادل معلومات) An agreement concluded between a country and other countries to improve international tax compliance, which provides for the exchange of