Based on the provisions of the third paragraph of Article Eleven of the Executive Regulations for the Disposition Tax, and based on the provisions of Paragraph (14) of Article (70) of the Executive Regulations of the Value Added Tax System, issued pursuant to Resolution of the Board of Directors of the General Authority for Zakat and Income No. (3839) And on December 14, 1438 AH, and the amendments thereto, that the Zakat, Tax and Customs Authority set the rules and procedures for real estate developers licensed as persons eligible to recover value-added tax.
Source: gov.sa
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