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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Place of Actual Consumption

(In Arabic: مكان الاستهلاك الفعلي) Is the place where the Customer actually consumes the Goods in the context of a Supply of electricity, gas, oil, water or other utilities through a pipeline distribution system. ZATCA considers the Place of Actual Consumption is the registered premises or delivery point to which the Goods are delivered.

Place of Business

(In Arabic: مقر العمل) The Place where a business is legally established; or where its actual management center is located and where key business decisions are made if it was different from place of establishment.

Place of Supply

(In Arabic: مكان التوريد) The country or any other place where the supply is considered to take place for VAT purposes. according to the rules stipulated in the Unified Agreement for VAT of the GCC, the VAT Law, and its implementing regulations.

Proportional Deduction

(In Arabic:خصم نسبي) The method of calculating Deductible Tax when the Input Tax is related to Goods and Services used to make Taxable Supplies and non-Taxable Supplies, based on the proportion referable to the Taxable Supplies.

Public goods

(In Arabic: سلع عامة) Goods that would not be provided in a pure free-market system. This is because they are goods that display two particular characteristics: Non-rivalry -consumption by one person does not reduce the amount available for others.

المصطلحات الضريبية

Place of Actual Consumption

Place of Business

Place of Supply

Proportional Deduction

Public goods