Article 20 of the Saudi Value Added Tax Law
المادة 20 من نظام ضريبة القيمة المضافة · الفصل السابع: احتساب الضريبة
The article refers to the Regulations the periods for calculating value added tax and their conditions and controls.
Official text (Arabic)
This article has not been amended since the law was issued.
تحدد اللائحة مدد احتساب الضريبة وشروطه وضوابطه.
This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers
Article 20 explained in plain English
This article deals with calculating the tax, that is, determining the amount of tax due over particular periods.
What does the article provide? It leaves it to the Regulations to set three things:
- The periods for calculating the tax.
- The conditions for calculating the tax.
- The controls for calculating the tax.
The article itself states no period or method of calculation, so the length of the period or how the calculation is done cannot be inferred from it; the Regulations must be consulted.
Relation to other articles in the provisions on calculating the tax:
- Article 19: the Regulations set the date tax falls due for supplies not covered by the Agreement.
- Article 21: deals with the date tax falls due where an invoice is issued or consideration is paid before the Law takes effect or before registration with the supply taking place afterward, and the treatment of continuous supplies.
This article thus completes the provisions on calculating the tax: the due date and the calculation periods are elements that determine what a taxable person owes. Because the details are in the Regulations, anyone who needs to apply them to their business is advised to refer to them or to an accountant or lawyer specializing in tax.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
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Frequently asked questions about Article 20 of the Saudi Value Added Tax Law
What is the period for calculating VAT?
The article does not specify it. It refers to the Regulations the periods for calculating the tax and their conditions and controls.
Where do I find the method for calculating the tax?
The article provides that the Regulations are what specify the calculation periods and their conditions and controls.
More articles on Tax Due Date and Calculation
- Article 15
The article sets the value of imported goods under the Unified Customs Law and refers to the Regulations the fair market value conditions and adjusting the value of supplies between related persons.
1- تحدد قيمة السلع المستوردة وفقاً للأحكام المنصوص عليها في نظام (قانون) الجمارك الموحد. 2- تحدد اللائحة الشروط التنافسية اللازمة لتحديد القيمة السوقية العادلة
- Article 18
The article provides that the tax due is at the rate applied on the date of supply, or on the date of import.
تكون نسبة الضريبة المستحقة هي النسبة المطبقة في تاريخ التوريد، أو في تاريخ الاستيراد.
- Article 19
The article refers to the Regulations the determination of the date on which tax falls due for supplies not covered by the GCC Agreement.
تحدد اللائحة تاريخ استحقاق الضريبة بالنسبة إلى التوريدات غير المنصوص عليها في الاتفاقية.
- Article 21
The article makes the due date the date of supply where an invoice was issued or consideration paid before the Law took effect or before registration, and imposes no tax on the part of continuous supplies performed before then.
1 - في حال تم إصدار فاتورة أو سداد مقابل السلعة أو الخدمة قبل تاريخ نفاذ النظام أو قبل تاريخ التسجيل، وتم التوريد بعد هذا التاريخ، فإن تاريخ استحقاق الضريبة يكو
- Article 30
The article refers to the Regulations the conditions and controls for imposing the tax on a taxable person's supply of used goods on the basis of the profit margin.
تحدد اللائحة الشروط والضوابط اللازمة لفرض الضريبة على توريد السلع المستعملة من قبل الخاضع للضريبة؛ على أساس هامش الربح.
The texts are reproduced from the official website of the Bureau of Experts at the Council of Ministers for reference; where they differ, the officially published Arabic text prevails. This content is not legal advice.