GTL Summary:

Article 76 of the Implementing Regulations of the Value Added Tax Law grants the Authority extensive powers to prescribe mandatory forms and electronic formats. This applies to all aspects of VAT administration, including registrations, applications, filings, and other obligations for Taxpayers. The Authority can mandate electronic submission for documents required in writing. However, the provision allows the Authority discretion to accept information in alternative formats or via physical delivery, such as in person or by post. Crucially, the Article specifies that any form or document is officially considered submitted only on the date it is received by the Authority.

Document Type: IR - Implementing Regulations
Law: Value Added Tax Law
Decision Number: implementing-regulations-3839-article-76
Year: 2016
Country: 🇸🇦 KSA
Official Name: Article 76 - Power of the Authority to prescribe Forms
Last updated at: 2026-01-05 08:39:39 UTC

Chapter 12 - General Provisions

Article 76 - Power of the Authority to prescribe Forms

  1. For the purposes of the administration of the Agreement, the Law and these Regulations, the Authority may prescribe any forms and any electronic formats for mandatory use in registrations, applications, filings or other obligations of Taxpayers or other Persons. The Authority may prescribe that any documents which the Law and these Regulations require be provided in writing be submitted electronically.

  2. Notwithstanding the first Paragraph of this Article, the Authority may allow a Person to provide the information required in another form or format or to be delivered in person or by post.

  3. Any form or document will be considered to be submitted on the date it is received by the Authority.

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