GTL Summary:

Article 6 of the KSA Value Added Tax Law establishes the legislative basis for regulating Nominal Supplies. This provision delegates the authority to the Implementing Regulations to determine the specific terms and conditions required for the implementation of rules concerning Nominal Supplies, as provided for in the unified GCC VAT Agreement. The article itself does not detail these conditions but acts as a crucial link, mandating that subsidiary legislation will provide the necessary clarification for taxpayers. This ensures that detailed guidance on what constitutes a Nominal Supply and its associated VAT treatment is formally established and legally binding.