Ministry of Finance Decree No. 24 of the year 2023 Amending Some Provisions of the Executive Regulations of The Value Added Tax Law Promulgated by Minister of Finance Decree No. 66 of the year 2017 = وزارة المالية قرار رقم 24 لسنة 2023 بتعديل بعض أحكام اللائحة التنفيذية لقانون الضريبة على القيمة المضافة الصادرة بقرار وزير المالية رقم 66 لسنة 2017

Abstract

Article 1: the texts of Article (6/ item-7), Article (7/ item-3 and 4), Articles (9) and (21), Article (29/ item- 4), Articles (30), (31), (35), (36), (37), (38), (39), (42), (54/ first paragraph) and (78/ second) of the executive regulations of the value added tax law, referred to, shall be replaced with the following texts: Article 2: a new definition shall be added to Article (1) of the executive regulations of the value added tax law, referred to above, and a new item under no. (8) of article (6), and a new item no. (4) of article (28/ second paragraph), shall also be added, the following are the texts of which: Article 3: Articles (38 bis) and (40) of the executive regulations of the value added tax law, referred to above, shall be replaced .