This Resolution by the Zakat, Tax and Customs Authority (ZATCA) Board of Directors introduces a new provision to the VAT Implementing Regulations. It adds Article 36 Bis, establishing a zero-rate VAT treatment for specific supplies of military goods. The zero-rating applies to locally manufactured military goods supplied to the armed forces and security forces of the Ministry of Interior. Key conditions for this treatment include the supplier being VAT-registered and licensed by the General Authority for Military Industries (GAMI). Furthermore, the supplier must possess a valid certificate from GAMI confirming the supply qualifies under this Article.