KSA VAT refund for non-resident taxpayers

In February 2023, the KSA Tax Authority released a Tax Circular outlining the mechanism, controls and procedures for the tax refund to persons who are not resident of the GCC Member States and carry out an economic activity with VAT (or similar tax system) registration in another country (“non-resident taxpayers“) in accordance with Article (67) of the GCC VAT Framework.

Source Baker & McKenzie

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