Article 20 - Electronic Service Systems

1. Each Member State shall create an electronic services system for the purposes of complying with requirements related to Tax. The GCC Secretary General shall take the necessary measures to establish a tax information center, and to operate a central website or electronic system to follow up the information related to Internal Supplies and exchange of information between the concerned Tax Authorities in the Member States; provided that the website or electronic system of the tax information center must include the following information at least:
a) The Tax Identification Number for each of the Supplier and the Customer;
b) Number and date of the Tax Invoice;
c) Description of the transaction;
d) Consideration for the transaction.

2. If the information registered by each of the Supplier and the Customer matches, each of them shall be given a confirmation number that must be retained for Tax audits performed by the concerned Tax Administration and to ascertain that this information matches what is included on Tax returns and other relevant information provided pursuant to this Agreement.

3. The system must be reliable and secure and shall not allow the Supplier or the Customer access to any information other than that to which they are permitted to access.

4. The concerned Tax Administration in each Member State shall have a right of access to the information related to Intra-GCC Supplies.

5. The System shall allow the tracking of evidence of the transportation of the goods to the country of Final Destination.