{"id":10072,"date":"2024-06-18T23:45:03","date_gmt":"2024-06-18T15:45:03","guid":{"rendered":"https:\/\/greenoo.tw\/?p=10072"},"modified":"2024-06-18T23:45:04","modified_gmt":"2024-06-18T15:45:04","slug":"%e3%80%90%e7%b6%a0%e5%9c%88%e5%9c%88%e8%aa%aa%e8%b7%a8%e5%a2%83%e3%80%91vat%e5%b0%8f%e8%ac%9b%e5%a0%82-%e6%b2%99%e7%89%b9vat%e7%ac%ac%e4%ba%8c%e8%ac%9b","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/en\/%e3%80%90%e7%b6%a0%e5%9c%88%e5%9c%88%e8%aa%aa%e8%b7%a8%e5%a2%83%e3%80%91vat%e5%b0%8f%e8%ac%9b%e5%a0%82-%e6%b2%99%e7%89%b9vat%e7%ac%ac%e4%ba%8c%e8%ac%9b\/","title":{"rendered":"Green Circle Talks about Cross-border] VAT Lecture - Saudi Arabia VAT Lecture 2"},"content":{"rendered":"

\u4e0a\u5468\u56de\u9867<\/p>\n\n\n\n

\u95dc\u65bc\u6c99\u7279\u589e\u503c\u7a05\u7684\u8a3b\u518a\u554f\u984c\u3002<\/p>\n\n\n\n

– \u6240\u6709\u6d77\u5916\u7684\u96fb\u5546\u670b\u53cb\u5011\u90fd\u9700\u8981\u8a3b\u518aVAT\u3002<\/p>\n\n\n\n

– \u5fc5\u9808\u7531\u5236\u5b9a\u7684\u7a05\u4ee3\u5e6b\u60a8\u8a3b\u518a\u3002<\/p>\n\n\n\n

– \u5ef6\u9072\u6216\u4e0d\u8a3b\u518a\u5c07\u9762\u81e8\u9ad8\u984d\u8655\u7f70\u3002<\/p>\n\n\n\n

01<\/strong><\/p>\n\n\n\n

\u672c\u5468\u8ab2\u5802-\u6c99\u7279VAT\u7533\u5831\u9808\u77e5<\/p>\n\n\n\n

What is VAT Return?<\/p>\n\n\n\n

A VAT eligible taxpayer pays VAT on his taxable purchases and collects VAT on his taxable supplies.<\/p>\n\n\n\n

In essence, the taxpayer is collecting VAT on behalf of the General Authority of Zakat and Tax (GAZT) and has the right to claim back VAT paid on his taxable purchases.<\/p>\n\n\n\n

Taxpayers are required to file their returns to provide details of transactions related to taxable supplies and purchases. Following the submission of VAT return form, taxpayers will be asked to either pay the VAT liability or may claim back VAT refund depending on their situation. This set of activities is commonly referred to as VAT return filing.<\/p>\n\n\n\n

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\u5148\u7d66\u5927\u5bb6\u8b1b\u8b1b\u589e\u503c\u7a05\uff0cVAT\u5168\u7a31\u662fVALUE ADDED TAX\uff0c\u9019\u662f\u570b\u969b\u666e\u904d\u4f7f\u7528\u7684\u92b7\u552e\u589e\u503c\u7a05\u3002\u4ee5\u6c99\u7279\u70ba\u4f8b\uff0c\u7576\u8ca8\u7269\u9032\u5165\u6c99\u7279\uff0c\u8ca8\u7269\u7e73\u7d0d\u9032\u53e3\u7a05\uff1b\u7576\u8ca8\u7269\u92b7\u552e\u5f8c\uff0c\u5546\u5bb6\u53ef\u4ee5\u9000\u56de\u9032\u53e3\u589e\u503c\u7a05\uff0c\u518d\u6309\u92b7\u552e\u984d\u4ea4\u76f8\u61c9\u7684\u92b7\u552e\u7a05\u3002<\/p>\n\n\n\n

\u5728\u6c99\u7279\u8a3b\u518aVAT\u7684\u5546\u5bb6\u6709\u6b0a\u5229\u548c\u7fa9\u52d9\u5728\u8cfc\u8cb7\u8ca8\u7269\u6642\u7e73\u7d0dVAT\u6216\u8005\u5f9e\u4f9b\u61c9\u5546\u90a3\u88e1\u4ee3\u6536VAT\uff0c\u5176\u5be6\u5be6\u8cea\u662f\u5728\u5e6b\u7a05\u5c40\u4ee3\u6536\u589e\u503c\u7a05\uff0c\u5f8c\u671f\u662f\u53ef\u4ee5\u7533\u8acb\u9000\u56de\u7684\u3002\u56e0\u6b64VAT\u8a3b\u518a\u5546\u5bb6\u9700\u8981\u5b9a\u671f\u5411\u7a05\u5c40\u7533\u5831VAT\uff0c\u63d0\u4f9b\u4ed6\u5011\u7684\u92b7\u552e\u6e05\u55ae\u548c\u8a18\u9304\uff0c\u6700\u7d42\u7a05\u5c40\u6c7a\u5b9a\u662f\u9700\u8981\u7e7c\u7e8c\u7e73\u7d0dVAT\u9084\u662f\u9000\u6b3e\u3002<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

02<\/strong><\/p>\n\n\n\n

\u8ab0\u9700\u8981\u7533\u5831\uff0c\u4f55\u6642\u7533\u5831\uff1f<\/p>\n\n\n\n

Who files VAT returns and when?<\/p>\n\n\n\n

Taxable persons which make an annual taxable supply of goods and services in excess of SAR 40,000,000 are required to file VAT returns monthly.<\/p>\n\n\n\n

All other taxable persons are required to file VAT returns quarterly. However, such persons may elect to file monthly returns subject to approval by GAZT.<\/p>\n\n\n\n

From the end of the tax period (as defined above) all taxable persons will have one month to file their VAT return. For example:<\/p>\n\n\n\n

If monthly returns are required, for the tax period 1 January 2018 to 31 January 2018 the VAT return must be filed by 28 February 2018<\/p>\n\n\n\n

If instead quarterly returns are required, for the tax period 1 January 2018 to 31 March 2018, the VAT return must be filed by 30 April 2018<\/p>\n\n\n\n

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\"\"<\/figure>\n\n\n\n

03<\/strong><\/p>\n\n\n\n

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04<\/strong><\/p>\n\n\n\n

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\u4e0a\u5468\u56de\u9867 \u95dc\u65bc\u6c99\u7279\u589e\u503c\u7a05\u7684\u8a3b\u518a\u554f\u984c\u3002 – \u6240\u6709\u6d77\u5916\u7684\u96fb\u5546\u670b\u53cb\u5011\u90fd\u9700\u8981\u8a3b\u518aVAT\u3002 – […]<\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[46],"tags":[],"class_list":["post-10072","post","type-post","status-publish","format-standard","hentry","category-46"],"_links":{"self":[{"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/posts\/10072"}],"collection":[{"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/comments?post=10072"}],"version-history":[{"count":1,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/posts\/10072\/revisions"}],"predecessor-version":[{"id":10075,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/posts\/10072\/revisions\/10075"}],"wp:attachment":[{"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/media?parent=10072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/categories?post=10072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/greenoo.tw\/en\/wp-json\/wp\/v2\/tags?post=10072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}