Based on the Value Added Tax Law promulgated by Royal Decree 121/2020,
and the Executive Regulation of the Value Added Tax Law issued by Ministerial Decision 53/2021,
and in pursuance of public interest,
it is hereby decided
The attached amendments are hereby made to the aforementioned Executive Regulation of the Value Added Tax Law.
This decision shall be published in the Official Gazette, and comes into force on the day following the date of its publication.
Issued on: 17 Rabi Al-Awwal 1444
Corresponding to: 13 October 2022
Saud bin Nasser Al-Shukaili
Chairman of the Tax Authority
Published in Official Gazette 1463 issued on 16 October 2022.
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