GTL Summary:

Article 27 establishes that the implementing Regulations will define the specific time periods, terms, and conditions for the payment of Net Tax by a Taxable Person. The article provides a framework for managing Tax Periods, allowing a Taxable Person to request a change, which is subject to the Authority's approval under conditions stipulated in the Regulations. Furthermore, the Authority is granted the power to compel a Taxable Person to change their Tax Period through a reasoned decision. In such cases, the Authority must notify the Taxable Person of the change in accordance with the timelines and methods specified in the Regulations.

Document Type: Tax Law Article
Law: Value Added Tax Law
Article Number: 27
Country: 🇸🇦 KSA
Location: Chapter 11 - Tax Payment
Order: 27
Last updated at: 2025-12-26 14:13:52 UTC

Chapter 11 - Tax Payment

Article 27

The Regulations shall determine the time periods, terms and conditions for the payment of Net Tax due by a Taxable Person.
The Authority may permit a Taxable Person to change his Tax Period pursuant to a request submitted to the Authority in accordance with the terms and conditions stipulated in the Regulations.
The Authority may, with a reasoned decision, obligate a Taxable Person to change his Tax Period.
The Authority must notify a Taxable Person of any change to his Tax Period in accordance with the time periods and means specified in the Regulations.

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