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 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