Article 5 of Sales Tax in Development Zones Regulation No. 124 of 2009
Sales Tax in Development Zones Regulation No. 124 of 2009
A 2009 reference associated with the Development Zones Law cited in the supplied edition. Its continued force and relationship to later legislation have not been verified; consult the official source before relying on it.
Article text
( أ- اذا تمت تأدية الخدمات المنصوص عليها في المادة 4 ) من هذا النظام في المنطقة التنموية
وخارجها مجتمعة
او منفردة يتوجب على المؤسسة المسجلة اظهار البدل المتأتي من تأدية هذه الخدمات في
حساباتها المنظمة
بشكل منفرد وحسب مكان التأدية وبعكس ذلك يعتبر البدل المتأتي من هذه الخدمات خاضعا
للضريبة العامة
المطبقة في المملكة 0
ب- تحدد اسس ومعايير تأدية الخدمة المنصوص عليها في الفقرة (أ) من هذه المادة بمقتضى
تعليمات يصدرها
المجلس لهذه الغاية 0
A 2009 reference associated with the Development Zones Law cited in the supplied edition. Its continued force and relationship to later legislation have not been verified; consult the official source before relying on it.
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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