Based on the Value Added Tax Law issued by Royal Decree No. 121/2020, and Decision No. 2/2021 specifying food items subject to value added tax at a rate of zero per cent, and in accordance with the public interest.
It is decided
Article 1
The food items specified in the annex attached to this decision shall be subject to value added tax at a rate of zero per cent.
Article 2
Decision No. 2/2021 referred to above is hereby repealed, as are all provisions that contravene or conflict with this decision.
Article 3
This decision shall be published in the Official Gazette and shall come into effect on 16 April 2021.
Issued on: 25/8/1442 AH
Corresponding to: 8/4/2021 AD
Saud bin Nasser Al-Shukaili
Head of the Tax Authority
Published in the Official Gazette No. (1387) issued on 11/4/2021.