GTL Summary:

Article 5 stipulates the mandatory conditions under which a Taxable Person must apply to cancel their VAT registration. This includes cases defined in the GCC VAT Agreement. For a Resident Person, an application is required if their total annual revenue does not exceed the Voluntary Registration Threshold over a specified period. For a Non-Resident Person, this applies if they make no Taxable Supplies during the period defined in the Regulations. The Regulations further detail the timeframes, procedures, conditions for rejecting an application, and other cancellation cases. A Taxable Person remains liable for all tax obligations that arose during their registration period, even after cancellation.

Document Type: Tax Law Article
Law: Value Added Tax Law
Article Number: 5
Country: 🇸🇦 KSA
Location: Chapter 2 - Registration for Tax Purposes
Order: 5
Last updated at: 2025-12-26 14:13:52 UTC

Chapter 2 - Registration for Tax Purposes

Article 5

A Taxable Person must apply to cancel his registration in any of the following cases:
1. The cases stipulated in the Agreement.
2. If the Person is a Resident Person and his total annual revenue does not exceed the Voluntary Registration Threshold in the period determined in the Regulations.
3. If the Person is a Non-Resident Person and does not make any Taxable Supply during the period determined in the Regulations.
The Regulations shall determine the time periods and procedures that a registered Person must comply with prior to cancelling the registration, the terms and conditions required for rejecting an application for the cancellation of the registration and further cases for the cancellation of the registration.
A Taxable Person who cancels his registration shall be liable for all the obligations under the Law arising during the period of validity of his registration.

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