KSA's GAZT publishes a Guide on Excise Tax expansion and Transitional Excise Rules

The Kingdom of Saudi Arabia’s (KSA) General Authority of Zakat and Tax (GAZT) has released a new guide Version 1.6, June 2019 on Excise Tax - Excise Tax expansion and Transitional Excise Rules.

Excise Tax became effective in the Saudi Arabia in June 2017, resulting in certain goods becoming subject to Excise Tax. In May 2019, The Gulf Cooperation Council “Ministerial Committee” decided to expandthe scope of Excise Tax to include the following goods:

• Sweetened Drinks;

• Electronic devices and tools used for smoking, vaping and similar activities;

• Liquids consumed in Electronic devices and tools used for smoking, vaping and similar activities

This expansion of Excise Tax  may have consequences for persons who engage in activities covered under the Excise Tax legislation. GAZT has developed this Guide to address this transitional phase.

To access the guide, please click here