Encyclopedia Archive | الصفحة 2 من 2

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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Tan Tax

Tax Refund

(In Arabic: استرداد الضريبة) It is a refund request submitted by the taxpayer himself, or whoever acts on his behalf by an official power of attorney. After that ZATCA evaluates the taxpayer’s request and ensure that there are overpaid amounts, then process the refund within thirty days from the date on which ZATCA received the application.

Tax Representative

(In Arabic: ممثل ضريبي) Is a person residing in Saudi Arabia who represents a non-resident taxable person in all matters related to VAT, and he shall be responsible, together with the taxable person, for the payment of any financial obligations related to VAT.

Tax Return

(In Arabic: اقرار ضريبي) Represents the information and data specified for tax purposes and submitted by a taxable person or a person authorized to act on his behalf for each tax period in accordance with the form prescribed by the Zakat, Tax, and Customs Authority.

Taxable Person

(In Arabic: شخص خاضع للضريبة) A person who carries out an economic activity independently with the aim of generating income, and is registered or obligated to register for tax purposes in accordance with the provisions of The Unified Agreement for VAT of GCC.

Taxable Supplies

(In Arabic: توريدات خاضعة للضريبة) Supplies on which the tax is imposed, either in the standard rate or at the zero rate with deducting the associated input tax, in accordance with the provisions of The Unified Agreement for VAT of GCC, VAT law, and its implementing regulation.

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المصطلحات الضريبية

Tax Refund

Tax Representative

Tax Return

Taxable Person

Taxable Supplies