GTL Summary:

Article 29 of the KSA Value Added Tax Law addresses the payment of Tax by non-resident suppliers. It establishes that the specific mechanism for settling tax liabilities is to be determined by the Implementing Regulations. This provision applies specifically to situations where the place of supply for goods or services is within the Kingdom of Saudi Arabia, but the supplier responsible for that supply is not a resident. The article effectively delegates the procedural details for tax collection from foreign entities to the Regulations, ensuring a clear legal framework for handling tax due on such cross-border transactions.