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GCC Indirect Tax Digest – 13 January 2023

UAE developments

  • Amendments to VAT Law and Regulations effective as of 1 January 2023
  • VAT Law
  • VAT Regulations

KSA developments

  • ZATCA publishes Tax Circular on the VAT treatment of certain supplies in the Financial Services industry
  • ZATCA announces the criteria for selecting second wave taxpayers and publishes detailed guidelines for e-invoicing

Source Mark Junkin

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