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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

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.

المصطلحات الضريبية

Consideration

Continuous Supply

Controlled Transaction