(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: مدة تقديم المعلومات) Is the period of 20 days during which an Applicant must provide supplemental or additional information requested by Zakat, Tax, and Customs Authority in order to process a Ruling Request.
(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.