In the first half of 2023, there have been a number of public consultations on the proposed changes to certain provisions within the tax legislations in Kingdom of Saudi Arabia (KSA). Many of them relate to the enhancement of the tax administration. This includes the most recent amendment to the VAT Implementing Regulations, removing Article 75(5) which previously indicated that “any opinion or ruling issued by the authority in accordance with this Article is not binding on the authority or any taxable person in respect of any transaction carried out by the requesting taxable person or any other person.”
Source: insightplus.bakermckenzie.com
