The Zakat, Tax and Customs Authority (‘ZATCA’) has published a proposed amendment to the provisions of Article 75 of the KSA VAT Implementing Regulation whereby provisions of paragraph (5) of the aforesaid Article has been intended to be deleted.
The proposed amendment has been published on the Public Consultation Platform of the National Competitiveness Center on 9 April 2023 – for public consultation.
Interested stakeholders and taxpayers are encouraged to express their opinion on this platform and share feedback on the proposed amendment no later than 5 May 2023.
Source PwC
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