المصطلحات الضريبية

(In Arabic: سجلات محاسبية) All documents, books, and accounting entries that contribute to preparing the financial statements including records of assets, liabilities, and supporting documents, such as checks, payment receipts, receipts, and invoices.

(In Arabic: نظام محاسبة) is a system a company uses to manage financial records and operations, and this often includes tracking revenues, expenses, and other financial activities such as accounts for assets, liabilities, and equity. The accounting system usually includes a system for recording financial transactions, financial account management systems, a system for managing customer and supplier accounts, a system for preparing reports and financial statements, and a system for financial analysis and decision support.

(In Arabic: نشاط) Any business established for the purpose of earning money, whether it is in the commercial sector, industry sector, or services sector …..etc.

(In Arabic: نسبة الاستخدام الفعلي الخاضع للضريبة) It refers to the taxable usage of a Capital Asset during a twelve-month period, as a portion of total usage during that twelve-month period. This percentage is compared to the Initial Recovery Percentage to determine if an adjustment is required.