Tangible Assets
(In Arabic: اصول ملموسة) Represent capital assets that have a physical form. Tangible assets include both fixed assets such as machinery, buildings and land and
مكتب رقم 12 برج بنك التنمية - حي الغدير، الرياض
(In Arabic: اصول ملموسة) Represent capital assets that have a physical form. Tangible assets include both fixed assets such as machinery, buildings and land and
(In Arabic: وكيل ضريبي) It is the person appointed by a resident taxable person to act on his behalf in respect of his VAT obligations
(In Arabic: تقييم ضريبي) An assessment of a Taxable Person’s Net Tax due is made either by a Taxable Person upon submitting the Tax Return
(In Arabic: نظام إدارة الامتثال الضريبي) is a technology system that supports the taxpayer in increasing compliance with tax laws and regulations related to his
(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
(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
(In Arabic: مجموعة ضريبية) A group of two or more legal persons resident in Saudi, who are treated as being a single taxable person for
(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
(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
(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