Tag: Tax Authority

Arabic

Arabic

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

Article I

The attached amendments are hereby made to the aforementioned Executive Regulation of the Value Added Tax Law.

Article II

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.

Arabic

Based on the Income Tax Law promulgated by Royal Decree 28/2009,

the Excise Tax Law promulgated by Royal Decree 23/2019,

the Value Added Tax Law promulgated by Royal Decree 121/2020,

the Regulation Governing the Work Procedures of the Income Tax Committee Issued by Ministerial Decision 52/2004,

and the Executive Regulation of the Excise Tax Law issued by Decision 51/2020,

and in pursuance of public interest,

it is hereby decided

Article I

The provisions of the attached regulation shall apply in regard to the governance of the work of the Tax Grievance Committee.

Article II

The aforementioned Ministerial Decision 52/2004 is hereby repealed , as well as all that is contrary to the attached regulation or in conflict with its provisions.

Article III

This decision shall be published in the Official Gazette, and comes into force on the day following the date of its publication.

Issued on: 15 Sha’ban 1442
Corresponding to: 29 March 2021

Saud bin Nasser Al-Shukaili
Chairman of the Tax Authority

Published in Official Gazette 1386 issued on 4 April 2021.