1. Setting standards for clarifying certain provisions provided in the Implementing regulation such as Public Authority Standard, a standard for considering embedded pay in a secondment employment contract as a salary out of the scope of economic activity and a standard of categorizing qualified means of transport.
2. Requiring online stores to provide a certificate of registration on their online stores.
3. Expanding the scope of exempting Life Insurance contracts to include fees and commissions paid.
4. Adding Article 36 duplicate 2 that includes subjecting certain supplies to Diplomats to a Zero Percent Rate.
5. Exempting entities not-compelled to appoint external auditor for providing a Chartered Accountant Certificate to write-off bad debts.
6. Adding a provision to Article 46 allowing government authorities to apply the cash basis.
7. Increasing the limit of Correcting Returns to 15,000 SAR.
8. Decreasing the Limitation period from Five Years to Three Years.
Source Ahmed Mesaed MBA
