Encyclopedia Archive | الصفحة 2 من 17

A C D E G I L N O P R S T U V W Z آ إ ا ب ت ح خ د ر س ش ص ض ط غ ف ق م ن ه و

Consideration

(In Arabic: مقابل) Everything collected or to be collected by the Taxable Supplier from the Customer or a third party for the Supply of Goods or Services inclusive of the VAT.

Continuous Supply

(In Arabic: توريد مستمر) The provision of goods or performance of services continuously across a defined period.

(In Arabic: معاملة الأشخاص المرتبطين) Means any Transaction involving Related Persons or Persons under common control. Controlled Transactions shall include any national Transactions or consideration exchanged between a Person and its Permanent establishment, to the extent that such Transactions are recognized for the purpose of the Law.

Credit Note

(In Arabic: اشعار دائن) Commercial documents issued by a supplier/seller to a buyer, required by law to evidence a subsequent change to consideration of a Taxable Supply reducing its value.

Date of Registration

(In Arabic: تاريخ سريان التسجيل) Is the date when the registration of a person who registers under the provisions of the KSA VAT Law and Implementing Regulations takes effect, or as otherwise specified on the Tax Registration certificate issued by the Authority.

Debit Note

(In Arabic: اشعار مدين) Commercial documents issued by a supplier/seller to a buyer, required by law to evidence a subsequent change to consideration of a Taxable Supply increasing its value.

Debit Notice

(In Arabic: مذكرة مدينة) A commercial document issued by the supplier or the seller to the buyer, as a document that proves the increase in the buyer’s debt due to the seller or the supplier. It is helpful for the purposes of value-added tax, and adjustment.

Deregistration

(In Arabic: ايقاف التسجيل) It is a request submitted by the taxpayer to cancel his registration once he stops practicing any of the activities that require registration, or if the registration requirements are no more applicable in accordance with the relevant laws, regulations, and instructions.

Direct Tax

(In Arabic: ضرائب مباشرة) A tax imposed directly on the taxpayer, such as income tax.

Disclosure form

(In Arabic: نموذج إفصاح) The document or set of documents that the Taxpayer must submit to the Authority pursuant to Article 14 of Transfer Pricing Bylaws.

Double Taxation Agreement

(In Arabic: اتفاقية ازدواج ضريبي) It is an international agreement concluded between a country and other countries for the purposes of avoiding double taxation and charging a taxpayer with double taxation in two contracting countries for the same income, profits, or evasion of income/capital tax.

E-Invoicing

(In Arabic: فوترة إلكترونية) A procedure aimed at converting the billing process and paper amendments into an electronic process that allows the exchange of invoices and their amendments and processing in an organized electronic format between the seller and the buyer in an integrated electronic format.

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المصطلحات الضريبية