A. If a Person who is unregistered for Tax in the Kingdom imports Goods via an agent who is registered for Tax acting on his behalf for the purpose of importing Goods into the Kingdom, the agent shall be obliged to pay the Tax due on Import prior to the release of such Goods.
B. Tax shall not be due on the recharge of the Tax paid by an agent to his Customer in accordance with Paragraph A of this Article. Further, an agent shall not recover this Tax because the agent paid the Tax on behalf of the Customer.
GCC FinTax is a community for Tax and Finance professionals from GCC to share knowledge, learn and network.
