GTL Summary:

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 42
Country: 🏳️ GCC
Location: Chapter 8 - Persons who are Obligated to Pay Tax
Order: 42
Last updated at: 2025-11-04 11:19:40 UTC

Chapter 8 - Persons who are Obligated to Pay Tax

Article 42 - Person Obligated to Pay Tax in respect of Import

The Person appointed or acknowledged as an importer pursuant to the Common Customs Law shall be obligated to pay Tax due on imports.

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