Article 17 - Place of Supply of Telecommunications Services

A. The place of Supply of Telecommunications Services shall be determined in accordance with the following:

1. The place of use and enjoyment of the Service, where the Customer is an unregistered Person for Tax purposes, regardless of the place of the contract or the place of payment of the Consideration.

2. In the Kingdom, if the use or enjoyment of the Service is in the Kingdom, within the limits of such use and enjoyment.

3. In the Place of Residence of the Customer where that Customer is a Taxable Person.

B. The place of use of Telecommunications Services shall be determined according to the following principles:

1. In the case of a Supply of Telecommunications Services through fixed locations for receiving fixed or public telephone Services, or internet (Wi-Fi) Services, the place of use and enjoyment of the Services by the Customer shall be that fixed location.

2. If the Services are provided through mobile networks, the place of use and enjoyment of the Services shall be determined by the country code of the mobile chip (SIM card) used to receive the service.

3. If the Services relate to international roaming, the place of use and enjoyment of the Services shall be the country where the mobile network used for roaming is located.

C. If a Supplier Supplies Telecommunications Services to a Customer for the purpose of re-supplying such Services to another Customer, the place of use and enjoyment of each of these Supplies shall be determined separately.