Saudi Arabia's General Authority of Zakat and Tax (GAZT) has published guidelines on " Supply of Services to Non -GCC Residents". This guideline is published to provide guidance to taxpayers supplying services to non GCC Resident customers, and to any other affected persons in respect of how VAT should be applied in these cases.The guidelines has been issued following amendments to the relevant provisions in the Implementing Regulations to the KSA VAT law.
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