GTL Summary:

Article 8 of the KSA Value Added Tax Law establishes the legal basis for defining transactions that fall outside the tax system's purview. It delegates the specific authority to 'The Regulations' to determine the precise nature and criteria of supplies of goods and services that are considered outside the scope of VAT. This provision signifies that the core law provides a framework, while the detailed implementation and classification of non-taxable transactions are specified in the accompanying regulatory text. This distinction is fundamental for businesses to accurately assess their activities and ensure compliance by correctly identifying which of their transactions are not subject to VAT.