On 16 February 2023, the Zakat, Tax and Customs Authority (ZATCA) published a guideline outlining the requirements of a two-stage process for non-resident businesses to submit refund applications for Value Added Tax (VAT) incurred in the Kingdom of Saudi Arabia (KSA). The deadline to submit the application for the calendar year ending on 31 December 2022 is 30 June 2023. Although this process has been available in the law since the inception of VAT in KSA, it has only recently come into practical force.
Source: Deloitte
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