GTL Summary:

This article establishes the legal status of any annexes attached to the GCC Common VAT Agreement. It stipulates that annexes, once agreed upon by the Member States, are considered an integral and inseparable part of the Agreement itself. This provision ensures that any supplementary documents, which might detail specific goods, services, or procedural rules, carry the same legal authority and binding force as the primary articles. Consequently, tax authorities and Taxable Persons must treat the content of these annexes with equal importance, as they form part of the complete legal framework governing VAT across the GCC region.