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GCC Indirect Tax Newsletter – November 2020

The United Arab Emirates (UAE)

Practical updates

  • Payment of tax liabilities via the new e-Dirham system (as of November 1st, 2020)
  • Public Clarification (VATP020): “VAT-free” special offers

VAT inclusive prices

VAT amount

Tax invoices

Public Clarification (VATP021) VAT registration of ‘Sole Establishments’

The Kingdom of Saudi Arabia (KSA)

Circular issued by the General Authority of Zakat and Tax (‘GAZT’) on interpretation of Article 33 of the Implementing Regulations (‘Regulations’)

Appeal committees rules and procedures guide issued by GSTC

The Kingdom of Bahrain (Bahrain)

NBR releases a Profit Margin Scheme application form

The Sultanate of Oman (Oman)

Legal update

Source PwC

 

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