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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

Ca Ce Co Cr

Com Con

Commercial Books

(In Arabic: دفاتر تجارية) a set of commercial books that the tax or zakat payer keeps, in which he records all the details of his business.

(In Arabic: التزام) It is the fulfillment of all the obligations, tasks, and duties imposed on the taxpayer or the person subject to tax as per laws, regulations and bylaws issued by the tax regulator.

Compliance

(In Arabic: امتثال ضريبي) Voluntary commitment to the provisions of laws, regulations, and bylaws for Zakat or tax.

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.

Controlled Transaction

(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.

المصطلحات الضريبية

Commercial Books

Commitment

Compliance

Consideration

Continuous Supply

Controlled Transaction