GTL Summary:

Document Type: IR - Implementing Regulations
Law: Value Added Tax Law
Decision Number: 3839-article-36-bis-2
Year: 2016
Country: πŸ‡ΈπŸ‡¦ KSA
Official Name: Article 36 Bis (2) - Supply to Diplomatic Missions
Last updated at: 2025-11-27 14:38:44 UTC

Chapter 6 - Zero-Rated Supplies

Article 36 Bis (2): Supply to Diplomatic Missions[55]

Without prejudice to the provisions of paragraph (2) of Article 70 of the Regulations, supplies made to diplomatic missions by qualified suppliers shall be subject to Value Added Tax at the zero rate. The mechanism of application, controls, and conditions for considering suppliers as qualified for the purposes of this Article shall be determined by a decision of the Governor.

Footnotes

[55]Article 36 Bis (2) was added pursuant to the decision of the Board of Directors of the Zakat, Tax and Customs Authority No. (1-4-23) dated 26 Dhul-Qa'dah 1444 AH (corresponding to 15 June 2023).

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