{"id":76816,"date":"2025-04-20T12:00:42","date_gmt":"2025-04-20T09:00:42","guid":{"rendered":"https:\/\/amlak.net.sa\/?p=76816"},"modified":"2025-11-25T22:37:34","modified_gmt":"2025-11-25T22:37:34","slug":"%d8%aa%d8%b9%d8%b1%d9%81-%d8%b9%d9%84%d9%89-%d8%aa%d8%b9%d8%af%d9%8a%d9%84%d8%a7%d8%aa-%d8%a7%d9%84%d9%84%d8%a7%d8%a6%d8%ad%d8%a9-%d8%a7%d9%84%d8%aa%d9%86%d9%81%d9%8a%d8%b0%d9%8a%d8%a9-%d9%84%d9%86","status":"publish","type":"post","link":"https:\/\/amlak.net.sa\/en\/76816\/","title":{"rendered":"Learn about the amendments to the executive regulations of the VAT system after its approval"},"content":{"rendered":"

As part of organizational efforts aimed at developing the Value Added Tax<\/a><\/strong> To achieve greater efficiency and legislative clarity, the board of directors of the Zakat, Tax and Customs Authority<\/a><\/strong> The new law contains important executive amendments that have been included in the executive regulations of the system, which came into effect immediately after its publication in the official gazette \u201cUmm Al-Qura\u201d (Umm Al-Qura).<\/p>\n

These amendments included a package of new procedures and controls that directly affect tax groups, practices associated with the cancellation of economic activity, tax refunds for tourists, as well as changes in the tax treatment of certain goods and services.<\/p>\n

Deadline to legalize the status of tax groups<\/span><\/h4>\n

Under the new decision, the authority granted representatives of tax groups registered with it before the amendments were issued a period not exceeding 180 days from the date of publication of the decision to regularize their status in accordance with the amendments contained in Article 10 of the Executive Regulations.<\/p>\n

Special exception starting in 2026<\/span><\/h4>\n

The decision also provided for an exception related to the third paragraph of Article 47 of the Executive Regulations, as its new provisions will be applied as of January 1, 2026, allowing more time to prepare and adapt to future changes.<\/p>\n

New procedures for discontinuing or relinquishing an activity<\/span><\/h4>\n

The amendments included controls related to the cessation of the taxable person from practicing the economic activity, or in the event of the disappearance of his legal status, or the assignment of the activity, where he is required to cancel his registration, and the cancellation is effective from the date specified by the Authority after fulfilling all tax requirements.<\/p>\n

Two paragraphs were also added to Article 13 of the regulation, requiring the transferee to inform the Authority within 30 days of the date of the transfer, in addition to the continued obligation of the de-registered taxpayer to maintain documents and records, and not to prejudice the payment of any previous dues.<\/p>\n

Enhancing the tax refund mechanism for tourists<\/span><\/h3>\n

The amendments were keen to facilitate tax refunds for tourists, as the first paragraph of Article 73 was amended to allow the Authority - in accordance with a mechanism to be determined by it - to allow tax refunds for purchases of eligible goods that tourists carry with them when they leave the Kingdom. The second paragraph was also amended to authorize the authorization of specialized service providers to facilitate this refund.<\/p>\n

In a further step to standardize treatment, a new paragraph (No. 11) has been inserted in the same article, stating that tourists from GCC countries will be treated as non-GCC tourists until the implementation of the e-service system provided for in Article 79 of the regulation.<\/p>\n

Changes to the customs treatment of some goods<\/span><\/h4>\n

The amendments repealed Article 32(7), which granted a zero-tax exemption for certain goods under the suspension of customs duties, subject to certain evidence.<\/p>\n

On the other hand, a new article was added under 32 bis, stating that the supply of goods to suspended customs duty positions, as well as the supply within those positions, is subject to zero percent VAT, provided that the provisions of the Unified Customs System are applied.<\/p>\n

The new article also stipulates that the tax due when goods are imported into these situations will be suspended, but will be due upon release in accordance with the procedures specified in the Customs Law. Goods exiting these situations to outside the GCC countries shall be treated as exports.<\/p>\n

To view the details of the amendments to the executive regulations of the VAT system. click here\u00a0<\/a><\/strong><\/h4>","protected":false},"excerpt":{"rendered":"

Reading time: <\/span> 2<\/span> Minutes<\/span><\/span>As part of the organizational efforts aimed at developing the Value Added Tax (VAT) system and achieving greater efficiency and legislative clarity, the Board of Directors of the Zakat, Tax and Customs Authority approved important executive amendments that were included in the executive regulations of the system, which came into effect immediately after their publication in the official gazette \u201cUmm Al-Qura\u201d. These amendments included a package of new procedures and controls that affect ... Read more<\/a><\/p>","protected":false},"author":27,"featured_media":83962,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"0","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"categories":[104],"tags":[],"class_list":["post-76816","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislation-and-regulations"],"acf":{"amlak_post_excerpt":"\u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u062a\u0639\u062a\u0645\u062f \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0639 \u0645\u0647\u0644\u0629 180 \u064a\u0648\u0645\u0627\u064b \u0648\u062a\u0633\u0647\u064a\u0644 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0644\u0644\u0633\u064a\u0627\u062d.","amlak_post_excerpt_source":{"label":"Amlak post excerpt","type":"text","formatted_value":"\u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u062a\u0639\u062a\u0645\u062f \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0645\u0639 \u0645\u0647\u0644\u0629 180 \u064a\u0648\u0645\u0627\u064b \u0648\u062a\u0633\u0647\u064a\u0644 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0644\u0644\u0633\u064a\u0627\u062d."}},"featured_image_urls":{"full":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2025\/09\/96969-3.jpg",900,600,false],"thumbnail":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2025\/09\/96969-3-150x150.jpg",150,150,true],"medium":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2025\/09\/96969-3-300x200.jpg",300,200,true],"medium_large":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2025\/09\/96969-3-768x512.jpg",768,512,true],"large":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2025\/09\/96969-3.jpg",900,600,false],"1536x1536":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2025\/09\/96969-3.jpg",900,600,false],"2048x2048":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2025\/09\/96969-3.jpg",900,600,false],"trp-custom-language-flag":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2025\/09\/96969-3.jpg",18,12,false],"event-thumbnail":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2025\/09\/96969-3-300x200.jpg",300,200,true],"event-medium":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2025\/09\/96969-3-600x400.jpg",600,400,true],"event-large":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2025\/09\/96969-3.jpg",900,600,false],"event-hero":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2025\/09\/96969-3.jpg",900,600,false]},"author_info":{"info":["\u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629"]},"category_info":"\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629<\/a>","tag_info":"\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629","comment_count":"0","_links":{"self":[{"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/posts\/76816","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/users\/27"}],"replies":[{"embeddable":true,"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/comments?post=76816"}],"version-history":[{"count":0,"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/posts\/76816\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/media\/83962"}],"wp:attachment":[{"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/media?parent=76816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/categories?post=76816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/tags?post=76816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}