Article 14 - Taxable Supplies in the Kingdom

Without prejudice to Article 2 of the Law, and for the purposes of applying the Agreement and the Law in the Kingdom, tax shall be imposed on all taxable supplies of goods or services, or both, made by any taxable person in the Kingdom in the course of carrying out an economic activity, or on those received by any taxable person in the Kingdom in the course of carrying out an economic activity in cases where the reverse charge mechanism applies, as well as on the importation of goods into the Kingdom.^[22]

For the purposes of implementing the provisions of the Agreement and the Law, a supply of services shall include any transaction that does not constitute a supply of goods, including but not limited to the following: ^[23]

1. The grant, assignment, allocation, suspension, or waiver of a right.

2. The provision of a facility or benefit.

3. The undertaking to refrain from carrying out a specific act or to permit the carrying out thereof.

4. The agreement to waive a right to participate in any activity, to prevent such participation, or to agree to carry out any activity.

5. The assignment or transfer of an indivisible share in a good.

6. The authorization to exploit, or the transfer or assignment of, intangible rights, including, for example, copyrights, patents, trademarks, and rights falling within the scope of intellectual property laws in force in the Kingdom.