GTL Summary:

Article 14 of the KSA Value Added Tax Law addresses the determination of a person's Place of Residence. This provision serves as a delegating clause, explicitly granting authority to 'The Regulations' to establish the detailed terms and conditions required for this purpose. By deferring the specifics to the Regulations, the Law ensures that the criteria for establishing residency for VAT purposes can be precisely defined and potentially updated without amending the primary legislation. This is a critical component of the place of supply rules, as residency status often dictates the tax treatment of supplies.