Chapter 1 - Definitions and General Provisions
Article 2 - Scope of Tax
The Agreement shall come into effect in the GCC and Tax shall be imposed on the following transactions:
Taxable Supplies by a Taxable Person in the Member State Territory.
Receipt by a Taxable Customer of Goods or Services supplied to him by a Non-Resident and non-Taxable Person in the Member State in instances where Reverse Tax Mechanism applies.
Importation of Goods by any Person.