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Proposed amendments to the provisions of Article 34 of the VAT Implementing Regulations

The Zakat, Tax and Customs Authority (‘ZATCA’) has proposed several amendments to sub-articles (2) and (8) of Article 34 of the KSA VAT Implementing Regulations.

The proposed amendment has been published on the Public Consultation Platform of the National Competitiveness Center on 8 November 2022 – for public consultation.

Source PwC

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