KSA All Taxes Glossary of Terms

1. Public Opinions

2. Royalty

3. The International Agreement

4. Qualifying Competent Authority Agreement

5. The Unified Agreement

6. TIR Convention

7. Kyoto Convention (Customs)

8. ATA Convention (Convention ATA)

9. Double Taxation Agreements

10. Exchange of Information Agreements

11. The Actual Pay/Wage

12. Customs Warehousing Procedure

13. Customs Formalities

14. Assessment and Examination Procedures

15. Reverse Charge Mechanism

16. Commercial Fraud

17. Transitional Rules

18. Temporary Admission

19. ATA Carnet (Carnet ATA)

20. OECD Transfer Pricing Guidelines

21. Basis Of Zakat Calculation

22. Appeal

23. Permanent Taxable Usage

24. Drawback

25. Consumption of Services

26. Importation

27. Import of Goods

28. Import of Excise Goods

29. Tax Refund

30. Identifying Name

31. Related Persons

32. Independent Persons

33. Debit Notice

34. Credit and Debit Notes

35. Assets

36. Capital Assets

37. Material (tangible) Assets

38. Trust Assets

39. Intangible Asset (Non-Material)

40. Re-Importation

41. Re-Exportation

42. Business Restructuring

43. The Objection

44. Relief from Import Duties and Taxes

45. Exemption Related to Imports

46. Releasing

47. Single Transitional Excise Return

48. Customs Declaration

49. Customs Declaration For Travelers

50. Zakat Declaration

51. Tax Returns

52. Commitment

53. Compliance

54. Funds Subject to Zakat

55. Production of Excise Goods

56. Revenue

57. Deregistration

58. Identical Goods

59. Similar Goods

60. Eligible Used Goods

61. Imported Goods being Valued

62. Restricted Goods

63. Prohibited Goods

64. Heavy or Bulky Goods

65. Free Goods

66. Bond Card

67. Bill Of Lading

68. Bill Of Lading Trans Shipment

69. Transit Permit

70. Customs Declaration

71. Manifest

72. Cargo Declaration

73. Off Plan Sale

74. Tax Due Tax

75. Date of Registration

76. Release of Goods

77. Temporary Storage of Goods

78. Clearance

79. Customs Clearance

80. Post Clearance Audit

81. Estate

82. Transfer Pricing

83. Arm's Length Pricing

84. Administrative Settlement of a Customs offence

85. Compromise Settlement

86. Correction

87. Export of Goods

88. Transaction

89. Real Estate Transation

90. Electronic Notes

91. Customs Tariff

92. Offset Compensation

93. Tax Installment

94. Restriction of Goods

95. Assessment

96. Assessment of Duties and Taxes

97. Packing Costs

98. Tax Evasion

99. Smuggling

100. Customs Fraud

101. Supply

102. Underlying Supply (of goods or services)

103. Continuous Supply

104. Intra GCC Supplies

105. Reverse Charge Supplies

106. Taxable Supplies

107. Zerorated Rated Supplies

108. Exempt Supplies