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Article 6 of Investment Incentives Regulation No. 33 of 2015

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Historical reference: Article 194 of the Investment Environment Regulation No. 7 of 2023 repeals this regulation, with provisions concerning continued instructions and decisions.

Article text

( أ- ترد الضريبة العامة على المبيعات المستوفاة عن الخدمات الواردة في الجدول رقم 2 ) الملحق

بهذا النظام في حال تم استيرادها أو شراؤها محلياً، ووفق الشروط والحالات المبينة في المادة

( 4 ) من هذا النظام.

ب- للمستثمر طلب تأجيل دفع الضريبة العامة على المبيعات المستحقة على السلع وفقاً

للإجراءات المنصوص عليها في قانون الضريبة العامة على المبيعات .

Historical reference: Article 194 of the Investment Environment Regulation No. 7 of 2023 repeals this regulation, with provisions concerning continued instructions and decisions.

Source: the supplied Legislation and Opinion Bureau edition. Transcription does not certify the latest amendments or continuing force of every provision. Electronic extraction can produce formatting differences, particularly in tables; consult the official source for legal reliance.

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