On Monday, the Zakat, Tax and Customs Authority (ZTA) will begin implementing the new mechanism for the accrual of value-added tax (VAT) for establishments contracting with government entities, following the recent decision of the Authority's Board of Directors to approve the amendment of the provisions of Article (20) of the VAT Executive Regulations, which specifies the date of supply and the accrual of tax in specific cases.
The amendment to the regulation includes changing the date of supply and the accrual of VAT on all supplies of goods or services made by enterprises contracting with government entities in accordance with contracts concluded with those entities, in accordance with the Government Tenders and Procurement Law.
The Authority stated that the due date of the tax will be the date of issuing the payment order for the claim related to the taxable supplies, according to the procedures of the Tenders Law, or the date of receiving the supply or part of it, whichever is earlier, to ensure that the establishment receives the tax due for the supply before declaring it and paying it to the Authority within its periodic declaration, whichever is earlier, in order to ensure that the establishment receives the tax due for the supply before declaring it and paying it to the Authority within its periodic declarations.
The Zakat, Tax and Customs Authority recently launched a simplified guide to amend the tax treatment of supplies made by enterprises to a government entity in accordance with the Government Tenders and Procurement Law, which includes a definition of the decision and the categories subject to it with a simplified explanation of the new mechanism, in addition to the tax return form for companies according to the new amendment, as well as the fines and the scope of application.<\/p>","protected":false},"excerpt":{"rendered":"
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