المصطلحات الضريبية

(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 invoice or upon partial or full receipt of the Consideration, whichever comes first, and to the extent of the received. This date may differ from the date the goods or services are actually provided.

(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 would unlawfully result in a tax refund.

(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 It can be shown on the invoice of the establishment. Usually, a TIN is used to identify the establishment at ZATCA.

(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 paid according to a schedule approved by Zakat Tax, and Customs Authority after making a down payment by the taxpayer.

(In Arabic: دولة الإقامة لأغراض الضريبة) The jurisdiction in which a person is considered a person subject to tax or a taxpayer pursuant to the laws of that jurisdiction.

(In Arabic: فترة ضريبية) The period of time during which the Net Tax must be accounted. In KSA, the tax period is either a calendar month or calendar quarter.

(In Arabic: اقرار ضريبي) Represents the information and data specified for tax purposes and submitted by a taxable person or a person authorized to act on his behalf for each tax period in accordance with the form prescribed by the Zakat, Tax, and Customs Authority.