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GCC Indirect Tax Digest – 8 December 2021

KSA developments

  • Phase one of electronic invoicing (e-invoicing) has been implemented
  • Saudi Finance Minister approves amendments to GCC Customs Law

UAE developments

  • FTA publishes VAT Public Clarification on mobile phones, airtime, and data packages made available to employees for business use
  • UAE Federal Customs Authority (“FCA”) signs a Mutual Recognition Agreement (“MRA”) with the General Administration of Customs in China

Egypt developments

  • New amendments to some categories of the Customs Tariff in Egypt – Republican Resolution No. 558 of 2021.

Source Deloitte

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