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Frequently Asked Questions on VAT

Last updated on 10 October, 2018


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What is the tax period for businesses with annual taxable sales under 40 million SAR?

Businesses with annual taxable sales under 40 million SAR are required to file quarterly returns. These returns must be filed every 3 months, between the first day of the first month and the last day of the fourth month. For example, the returns for January to March must be filed between the 1st of January and the 30th of April.

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