(In Arabic:التصرف العقاري) Any legal disposition that transfers the ownership of the property, or its possession for the purpose of owning it, or possession of

(In Arabic: ضريبة التصرفات العقارية) An indirect tax imposed on all transactions under which a legal effect resulted in the form of transferring the right

(In Arabic: طلب الاسترداد) It is a request submitted by the taxpayer or his representative to Zakat, Tax, and Customs Authority requesting a refund of

(In Arabic: اشخاص مرتبطون) Two or more persons, where one of them has the authority to direct and supervise others so that he has administrative

(In Arabic: سنة ضريبية) The fiscal year of the taxpayer as defined by the tax laws.

(In Arabic: مقيم) A person shall be a resident of a country if the conditions of residency specified in each law apply to him; this

(In Arabic: بضائع مقيدة) any goods the import or export of which is restricted under the provisions of the Common Customs Law for GCC States

(In Arabic: ايراد) The amount received by a seller from the sale of goods and services. Can be calculated by multiplying the unit price by