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Historical reference: Article 194 of the Investment Environment Regulation No. 7 of 2023 repeals this regulation, with provisions concerning continued instructions and decisions.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

( تعفى السلع اللازمة لممارسة الأنشطة الاقتصادية الواردة في البند 4 ) من الفقرة (ب) من

( المادة 4 ) ( من القانون والواردة في الجدول رقم 3 ) الملحق بهذا النظام ، من الرسوم الجمركية

وتخضع للضريبة العامة على المبيعات بنسبة (صفر) في حال تم استيرادها او شراؤها محلياً

شريطة أن يكون المستثمر مسجلاً لدى دائرة ضريبة الدخل والمبيعات وملتزماً بتنظيم السجلات

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Historical reference: Article 194 of the Investment Environment Regulation No. 7 of 2023 repeals this regulation, with provisions concerning continued instructions and decisions.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