GCC Indirect Tax Digest – 30 June 2021

UAE developments

  • Amended tax penalty regime now in effect

KSA developments

  • ZATCA publishes updated version of the real estate VAT guideline
  • ZATCA publishes guide on insurance and reinsurance activities
  • ZATCA publishes circular on reverse charge mechanism

Oman developments

  • Guidance on Filing Returns is now available

Source Deloitte



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