GTL Summary:

Article 79 outlines the procedural framework for the GCC Common VAT Agreement's activation. It stipulates that the Agreement must first be adopted by the GCC Supreme Council and then ratified by individual Member States according to their constitutional procedures. The Agreement officially comes into force upon the deposit of the second Member State's ratification document with the GCC General Secretariat. Each state is mandated to issue a local law to implement the Agreement's provisions. A Member State remains outside the scope of this Agreement until its domestic implementing law becomes effective, ensuring alignment between regional and national legislation.

Document Type: Tax Law Article
Law: Common VAT Agreement
Article Number: 79
Country: 🏳️ GCC
Location: Chapter 15 - Closing Provisions
Order: 79
Last updated at: 2025-12-19 09:23:02 UTC

Chapter 15 - Closing Provisions

Article 79 - Coming Into Force

This Agreement shall be adopted by the GCC Supreme Council and shall be ratified by Member States in accordance with their constitutional procedures.

  1. This Agreement shall be treated as coming into force from the deposit of the ratification document by the second Member State at the General Secretariat of the GCC.

  2. Each Member State shall take the necessary internal procedures to issue a Local Law to implement the provisions of this Agreement, including setting the policies and procedures necessary for the implementation of the Tax in a manner consistent with the provisions of this Agreement.

  3. Each Member State that has not implemented its Local Law shall remain outside the scope of implementation of this Agreement until such Local Law becomes effective.

This Agreement is executed in Arabic on on 27/2/1438 Hijri, corresponding to 27/11/2016, in one original copy deposited at the General Secretariat of the GCC, and one copy of the original shall be delivered to each of the Member States that are party to this Agreement.

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