Article 14 - Date of Supply in special cases

A. Tax shall be due on Goods deposited and Goods pledged as collateral on the earlier of the following dates:

1. When the bailee or creditor sells them.
2. When the bailee or creditor deducts a cash amount deposited as a bond in order to definitively acquire the Goods.

B. The date of Supply of Goods deposited with another Person to sell them is the date of Supply of these Goods by that other Person to the Customer.

C. For imported Goods, the Tax shall be due on the date when customs duty is due according to the Customs Law for the Cooperation Council for the Arab States of the Gulf.

D. The Tax for Goods supplied on a trial basis shall be due on the earlier of the following dates:

1. When the buyer accepts such Goods on a definitive basis,
2. On the date an invoice is issued.

E. The Tax due date for the sale of Goods on installments shall be in accordance with the provisions of the Law.

F. The Tax due date for an Operating Lease Agreement shall be the earlier of the due date or payment date of each installment under the contract.

G. For Finance Lease Agreements, the Tax is due on the date of the Supply of Goods subject to the contract. Where the contract contains a purchase option exercisable at the end of the contract, Tax will be due on the purchase price. The Tax due for the Supply of Goods with a right of refund shall be on the date when the Supply of Goods was made.

H. The Tax due for Supplies made in a forcible manner shall be on the date of Supplying the relevant Goods.

I. Tax shall be due on Deemed Supplies of Goods and Services on the date of Supply, surrender, disposal or change in the use of such Supplies, or on the date of deregistration, on a case-by-case basis.