Encyclopedia Archive | Fai

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

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Examination

(In Arabic:الفحص) An audit on the compliance of a Taxable Person with his VAT obligations, carried out by Zakat, Tax, and Customs Authority at the Taxable Person’s premises or any other location.

Exchange of Information Agreement

(In Arabic: اتفاقية تبادل معلومات) An agreement concluded between a country and other countries to improve international tax compliance, which provides for the exchange of financial accounts information on a regular basis.

Exempt Supplies

(In Arabic: توريدات معفاة من الضريبة) Supplies on which the tax is not charged, and the associated input tax is not deducted, in accordance with the provisions of the Unified Agreement for VAT of the GCC, the VAT law, and its implementing regulation.

Explanatory opinion

(In Arabic: رأي توضيحي) A legal opinion and statement issued by Zakat, Tax, and Customs Authority for explanatory purposes to respond to a ruling when it appears to Zakat, Tax, and Customs Authority that the requested matter does not require providing a ruling.

Export of Goods

(In Arabic: تصدير السلع) Supply of Goods from any Member State to outside of the GCC Territory in accordance with the provisions of the Common Customs Law, during the transitional period, an export of goods includes goods exported to any place outside of KSA territory.

المصطلحات الضريبية

Examination

Exchange of Information Agreement

Exempt Supplies

Explanatory opinion

Export of Goods