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Value Added Tax (VAT) Law

​​​This law defines the implementation framework for Value Added Tax (VAT) as outlined in the Unified Agreement for the Gulf Cooperation Council (GCC) countries. It came into effect on January 1, 2018, with its original version published on 4 Dhul-Qi’dah 1438 AH and later amended on 24 Shawwal 1441 AH.
Download: VAT Law
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Last Update: 02 Dec 2025 01:16 PM Saudi Arabia Time

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