{"id":1984,"date":"2023-09-17T22:19:11","date_gmt":"2023-09-17T21:19:11","guid":{"rendered":"https:\/\/sa.andersen.com\/?post_type=myblog&#038;p=1984"},"modified":"2023-09-19T11:14:33","modified_gmt":"2023-09-19T10:14:33","slug":"ksa-latest-amendments-to-vat-executive-regulations","status":"publish","type":"myblog","link":"https:\/\/sa.andersen.com\/ar\/myblog\/ksa-latest-amendments-to-vat-executive-regulations\/","title":{"rendered":"\u0622\u062e\u0631 \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629"},"content":{"rendered":"<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>\u062a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0623\u062e\u0631 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0644\u0627\u0626\u062d\u0629 \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629 \u0644\u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 (<b>\u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u062a\u0627\u0633\u0639<\/b>) \u0628\u0645\u0648\u062c\u0628 \u0642\u0631\u0627\u0631 \u0645\u062c\u0644\u0633 \u0625\u062f\u0627\u0631\u0629 \u0647\u064a\u0626\u0629 \u0627\u0644\u0632\u0643\u0627\u0629 \u0648\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0635\u0627\u062f\u0631 \u0628\u0631\u0642\u0645 (01-04-23) \u0648\u062a\u0627\u0631\u064a\u062e 26\/11\/1444\u0647\u0640 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 15\/06\/2023\u0645\u060c \u0648\u0627\u0644\u0630\u064a \u062a\u0645 \u0646\u0634\u0631\u0647 \u0628\u062c\u0631\u064a\u062f\u0647 \u0623\u0645 \u0627\u0644\u0642\u0631\u0649 \u0628\u0627\u0644\u0639\u062f\u062f \u0631\u0642\u0645 (4987) \u0648\u062a\u0627\u0631\u064a\u062e 5-12-1444\u0647\u0640 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 23 \/06\/ 2023\u0645\u060c \u0648\u0627\u0644\u062a\u064a \u064a\u064f\u0639\u0645\u0644 \u0628\u0647\u0627 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0646\u0634\u0631\u0647 \u0628\u0627\u0644\u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" style=\"font-size:20px\"><strong>\u0648\u0642\u062f \u062c\u0627\u0621\u062a \u062a\u0644\u0643 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0625\u0645\u0627 \u0628\u0625\u0636\u0627\u0641\u0629 \u0641\u0642\u0631\u0627\u062a \u062c\u062f\u064a\u062f\u0647 \u0644\u0628\u0639\u0636 \u0645\u0648\u0627\u062f \u0627\u0644\u0644\u0627\u0626\u062d\u0629\u060c \u0623\u0648 \u062d\u0630\u0641 \u0628\u0639\u0636 \u0627\u0644\u0641\u0642\u0631\u0627\u062a \u0645\u0646\u0647\u0627\u060c \u0623\u0648 \u0625\u0636\u0627\u0641\u0629 \u0645\u0648\u0627\u062f \u062c\u062f\u064a\u062f\u0629 \u0628\u0623\u0631\u0642\u0627\u0645 \u0645\u0643\u0631\u0631\u0629 \u0644\u0645\u0648\u0627\u062f \u0633\u0627\u0628\u0642\u0629\u060c \u0623\u0648 \u0625\u0639\u0627\u062f\u0629 \u0635\u064a\u0627\u063a\u0629 \u0644\u0628\u0639\u0636 \u0627\u0644\u0641\u0642\u0631\u0627\u062a \u0648\u0625\u0636\u0627\u0641\u0629 \u0634\u0631\u0648\u0637 \u0644\u062a\u0637\u0628\u064a\u0642\u0647\u0627\u060c \u0648\u062a\u0641\u0635\u064a\u0644 \u062a\u0644\u0643 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0631\u0627\u0628\u0637 \u0627\u0644\u062a\u0627\u0644\u064a \u0623\u0648 \u0645\u0633\u062d \u0627\u0644\u0628\u0627\u0631\u0643\u0648\u062f:<\/strong><\/h3>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p style=\"font-size:25px\"><a href=\"https:\/\/uqn.gov.sa\/details?p=23146\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/uqn.gov.sa\/details?p=23146<\/a><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-medium\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/sa.andersen.com\/wp-content\/uploads\/2023\/09\/QR-Code-VAT-Excetutive-300x300.png\" alt=\"\" class=\"wp-image-1986\" srcset=\"https:\/\/sa.andersen.com\/wp-content\/uploads\/2023\/09\/QR-Code-VAT-Excetutive-300x300.png 300w, https:\/\/sa.andersen.com\/wp-content\/uploads\/2023\/09\/QR-Code-VAT-Excetutive-150x150.png 150w, https:\/\/sa.andersen.com\/wp-content\/uploads\/2023\/09\/QR-Code-VAT-Excetutive-12x12.png 12w, https:\/\/sa.andersen.com\/wp-content\/uploads\/2023\/09\/QR-Code-VAT-Excetutive.png 459w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/figure>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"font-size:25px\"><strong>\u0634\u0631\u062d \u062e\u0644\u0627\u0635\u0629 \u0623\u062b\u0631 \u062a\u0644\u0643 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a<\/strong><\/h2>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ol class=\"wp-block-list\">\n<li class=\"translation-block\"><b>\u0627\u0644\u0641\u0642\u0631\u0629 (8) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062b\u0627\u0645\u0646\u0629 \u0627\u0644\u062a\u064a \u0628\u0639\u0646\u0648\u0627\u0646 (\u0637\u0644\u0628 \u0627\u0644\u062a\u0633\u062c\u064a\u0644):<\/b> \u062a\u0645 \u0625\u0636\u0627\u0641\u0629 \u0645\u0643\u0627\u0646 (<b>\u0627\u0644\u0645\u062a\u0627\u062c\u0631 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629<\/b>) \u0648\u0625\u0644\u0632\u0627\u0645 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0648\u0627\u0644\u0645\u0633\u062c\u0644\u064a\u0646 \u0628\u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0641\u064a \u062d\u0627\u0644\u0629 \u0645\u0645\u0627\u0631\u0633\u0629 \u0623\u0646\u0634\u0637\u062a\u0647\u0645 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0639\u0628\u0631 \u0627\u0644\u0645\u0646\u0635\u0627\u062a \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0636\u0631\u0648\u0631\u0629 \u0639\u0631\u0636 \u0634\u0647\u0627\u062f\u0629 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0641\u064a \u0645\u062a\u0627\u062c\u0631\u0647\u0645 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629\u060c \u0628\u062d\u064a\u062b \u062a\u0643\u0648\u0646 \u0638\u0627\u0647\u0631\u0629 \u0644\u0644\u0639\u0627\u0645\u0629.<\/li>\n\n\n\n<li class=\"translation-block\"><b>\u0627\u0644\u0641\u0642\u0631\u0629 (5) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062a\u0627\u0633\u0639\u0629\u060c \u0627\u0644\u062a\u064a \u0628\u0639\u0646\u0648\u0627\u0646 (\u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u062a\u064a \u062a\u0633\u0631\u064a \u0641\u064a \u062d\u0627\u0644\u0627\u062a \u0645\u0639\u064a\u0646\u0629):<\/b> \u062a\u0645 \u0625\u0639\u0627\u062f\u0629 \u0635\u064a\u0627\u063a\u0629 \u0644\u062a\u0644\u0643 \u0627\u0644\u0641\u0642\u0631\u0629 \u0648\u0625\u0636\u0627\u0641\u0629 \u0627\u0634\u062a\u0631\u0627\u0637\u0627\u062a \u0645\u062d\u062f\u062f\u0629 \u0628\u0648\u0636\u0648\u062d\u060c \u0648\u0623\u0646\u0647 \u0641\u064a \u062d\u0627\u0644\u0629 \u062a\u0648\u0627\u0641\u0631\u0647\u0627 (<b>\u0645\u062c\u062a\u0645\u0639\u0629<\/b>) \u0644\u0627 \u062a\u0644\u062a\u0632\u0645 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0628\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u060c \u0648\u0641\u0649 \u062d\u0627\u0644\u0629 \u0639\u062f\u0645 \u062a\u0648\u0627\u0641\u0631 (<b>\u0623\u064a \u0634\u0631\u0637 \u0645\u0646 \u062a\u0644\u0643 \u0627\u0644\u0634\u0631\u0648\u0637<\/b>) \u062a\u0639\u062a\u0628\u0631 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0645\u064f\u0644\u0632\u0645\u0629 \u0628\u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0641\u064a \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629.<\/li>\n\n\n\n<li><b>\u0627\u0644\u0641\u0642\u0631\u0629 (6) \u0645\u0646 \u0646\u0641\u0633 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062a\u0627\u0633\u0639\u0629:<\/b> \u062a\u0645 \u0625\u0639\u0627\u062f\u0629 \u0635\u064a\u0627\u063a\u0629 \u062a\u0644\u0643 \u0627\u0644\u0641\u0642\u0631\u0629. \u0648\u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u0644\u0641\u0638 (<b>\u0627\u0644\u0639\u0627\u0645\u0644\u0648\u0646<\/b>) \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0644\u0641\u0638 <b>\u0627\u0644\u0645\u0648\u0638\u0641\u0648\u0646<\/b>\u060c \u0644\u0623\u0646\u0647 \u0623\u0634\u0645\u0644\u060c \u0648\u0627\u0633\u062a\u0628\u062f\u0627\u0644 \u0644\u0641\u0638 <b>\u0635\u0627\u062d\u0628<\/b> \u0627\u0644\u0639\u0645\u0644 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 <b>\u0631\u0628<\/b> \u0627\u0644\u0639\u0645\u0644\u060c \u0648\u0633\u0648\u0627\u0621 \u0643\u0627\u0646 \u0627\u0631\u062a\u0628\u0627\u0637 \u0627\u0644\u0639\u0627\u0645\u0644 \u0628\u0635\u0627\u062d\u0628 \u0627\u0644\u0639\u0645\u0644 <b>\u0646\u0638\u0627\u0645\u064a<\/b> \u0623\u0648 <b>\u063a\u064a\u0631 \u0646\u0638\u0627\u0645\u064a<\/b>.<\/li>\n\n\n\n<li><b>\u0627\u0644\u0641\u0642\u0631\u0629 (7) \u0645\u0646 \u0646\u0641\u0633 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062a\u0627\u0633\u0639\u0629:<\/b> \u062a\u0645 \u0625\u0636\u0627\u0641\u0629 \u0647\u0630\u0647 \u0627\u0644\u0641\u0642\u0631\u0629 \u0631\u0642\u0645 (7) \u0644\u062a\u0648\u0636\u062d \u0634\u0631\u0648\u0637 \u0648\u0636\u0648\u0627\u0628\u0637 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0641\u0642\u0631\u0629 \u0631\u0642\u0645 (6) \u0645\u0646 \u0646\u0641\u0633 \u0627\u0644\u0645\u0627\u062f\u0629\u060c \u0648\u0630\u0644\u0643 \u0643\u0645\u0627 \u0647\u0648 \u0645\u064f\u0628\u064a\u0646 \u062a\u0641\u0635\u064a\u0644\u0627\u064b \u0628\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u060c \u0644\u062a\u0644\u0643 \u0627\u0644\u0641\u0642\u0631\u0629.<\/li>\n\n\n\n<li class=\"translation-block\"><b>\u0627\u0644\u0641\u0642\u0631\u0629 (7) \u0645\u0646 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u062a\u0627\u0633\u0639\u0629 \u0648\u0627\u0644\u0639\u0634\u0631\u064a\u0646\u060c \u0627\u0644\u062a\u064a 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