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GCC Indirect Tax Digest – 6 January 2022

UAE developments

  • Dubai Customs issued the new Customs Notice No. (15/2021) related to the Customs procedures for Cross Border e-Commerce Companies

KSA developments

  • The Zakat, Tax and Customs Authority has recently published the Guideline to the Procedure to Issue Rules of Origin Reports
  • ZATCA has announced the updates on the items and addresses of goods in the tariff, which are implemented from 1st January 2022

Bahrain developments

  • NBR publishes guide and FAQs on transitional rules applicable to VAT rate increase

Oman developments

  • Supplies to Government bodies/entities subject to VAT
  • Clarification on submission of cash security deposit in lieu of bank guarantee by non-resident persons
  • Determination of fees for establishing of Excise Tax warehouse

Source Deloitte

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