{"id":10064,"date":"2024-06-18T23:39:09","date_gmt":"2024-06-18T15:39:09","guid":{"rendered":"https:\/\/greenoo.tw\/?p=10064"},"modified":"2024-06-18T23:39:10","modified_gmt":"2024-06-18T15:39:10","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%b8%80%e8%ac%9b","status":"publish","type":"post","link":"https:\/\/greenoo.tw\/zh\/%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%b8%80%e8%ac%9b\/","title":{"rendered":"\u3010\u7da0\u5708\u5708\u8aaa\u8de8\u5883\u3011VAT\u5c0f\u8b1b\u5802\u2013\u6c99\u7279VAT\u7b2c\u4e00\u8b1b"},"content":{"rendered":"

\u5c0f\u77e5\u8b58<\/p>\n\n\n\n

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

\u4ec0\u9ebc\u6a23\u7684\u516c\u53f8\u5728\u4ec0\u9ebc\u689d\u4ef6\u4e0b\u5fc5\u9808\u5728\u6c99\u70cf\u5730\u963f\u62c9\u4f2f\u8a3b\u518aVAT\u5462\uff1f<\/strong><\/p>\n\n\n\n

\u95dc\u65bc\u4ec0\u9ebc\u6a23\u7684\u516c\u53f8\u92b7\u552e\u984d\u9054\u5230\u591a\u5c11\u5c31\u5fc5\u9808\u8981\u8a3b\u518a\u9019\u500b\u554f\u984c\u7e3d\u662f\u56f0\u64fe\u8457\u5927\u5bb6\uff0c\u4e5f\u662f\u8ce3\u5bb6\u670b\u53cb\u5011\u666e\u904d\u7684\u554f\u984c\u3002\u8acb\u770b\u4e0b\u9762\uff0c\u5c0f\u7de8\u5df2\u7d93\u7d66\u5927\u5bb6\u7e3d\u7d50\u597d\u4e86\uff0c\u4e26\u914d\u6709\u6c99\u7279\u7a05\u5c40\u5b98\u65b9\u9673\u8ff0\uff1a\u9996\u5148\u6211\u5011\u8981\u5f9e\u5169\u500b\u5404\u89d2\u5ea6\u8b1b\uff1a\u672c\u5730\u4f01\u696d\u548c\u6d77\u5916\u4f01\u696d<\/p>\n\n\n\n

\u6c99\u70cf\u5730\u963f\u62c9\u4f2f\u672c\u5730\u4f01\u696d\u8a3b\u518a\u76f8\u95dc\u898f\u5b9a<\/strong><\/p>\n\n\n\n

Mandatory Registration<\/p>\n\n\n\n

All companies, businesses or entities which make an annual taxable supply of goods and services in excess of SAR 1,000,000 have been legally required to register for VAT by 20th December 2017.<\/p>\n\n\n\n

However, all taxable persons whose annual taxable supplies exceed the mandatory Registration threshold of SAR 375,000 but do not exceed SAR 1,000,000 will be exempted from the requirement to register until 20th December 2018.<\/p>\n\n\n\n

\u5f37\u5236\u8a3b\u518a<\/strong><\/p>\n\n\n\n

\u6240\u6709\u516c\u53f8\u5e74\u8a08\u7a05\u92b7\u552e\u984d\u8d85\u904e1m SAR \u57282017\u5e7412\u670820\u65e5\u662f\u8981\u6c42\u5f37\u5236\u8a3b\u518a\u7684\u3002\u4f46\u662f\u5c0d\u65bc\u5fb5\u7a05\u92b7\u552e\u984d\u5728SAR 375,000-1m\u4e4b\u9593\u7684\u53ef\u4ee5\u5bec\u9650\u52302018\u5e7412\u670820\u3002\u4e5f\u5c31\u662f\u8aaa2018\u5e7412 \u670820\u65e5\u5f8c\u5f37\u5236\u8a3b\u518a\u3002<\/p>\n\n\n\n

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

Voluntary Registration<\/p>\n\n\n\n

Those which make an annual taxable supply of goods and services in excess of SAR 187,500 are eligible for voluntary Registration. Voluntary Registration provides significant benefits for the companies since it allows the deduction of input tax.<\/p>\n\n\n\n

\u81ea\u9858\u8a3b\u518a<\/strong><\/p>\n\n\n\n

\u5c0d\u65bc\u5e74\u8a08\u7a05\u92b7\u552e\u984d\u8d85\u904e SAR187,500\u7684\u516c\u53f8\u53ef\u4ee5\u81ea\u9858\u9078\u64c7\u8a3b\u518aVAT\uff0c\u4f46\u662f\u7576\u7136\u5728\u9032\u9805\u7a05\u984d\u62b5\u6263\u65b9\u9762\uff0c\u9078\u64c7\u8a3b\u518a\u9084\u662f\u6703\u7d66\u8ce3\u5bb6\u516c\u53f8\u5e36\u4f86\u5f88\u591a\u597d\u8655\u7684\u3002<\/p>\n\n\n\n

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

\u6d77\u5916\u4f01\u696d\u8a3b\u518a\u898f\u5b9a\uff08\u975e\u6c99\u7279\u672c\u5730\u516c\u53f8\uff09<\/strong><\/p>\n\n\n\n

Registration of taxable persons not Resident in Saudi Arabia<\/p>\n\n\n\n

Non-Residents, who carry on economic activities but have no fixed place of business or fixed establishment in Saudi Arabia, are required to register if they have the obligation to pay VAT in Saudi Arabia.<\/p>\n\n\n\n

All Non-Resident taxable persons must have one Tax Representative established in Saudi Arabia and who is approved by GAZT.<\/p>\n\n\n\n

\u6d77\u5916\u516c\u53f8\uff08\u5728\u6c99\u7279\u7121\u8fa6\u516c\u5834\u6240\u53ca\u56fa\u5b9a\u6a5f\u69cb\uff09\u5c6c\u65bc\u5f37\u5236\u8a3b\u518a\u7bc4\u7587\u5fc5\u9808\u5236\u5b9a\u4e00\u540d\u7576\u5730\u7684\u7a05\u52d9\u4ee3\u8868\u5354\u52a9\u4ed6\u5011\u8655\u7406\u7a05\u52d9\u4e8b\u5b9c\u8207\u7a05\u5c40\u6e9d\u901a\u3002<\/p>\n\n\n\n

\u8207\u963f\u806f\u914b\u4e00\u6a23\uff0c\u6c99\u7279\u5f9e2018\u5e741\u67081\u65e5\u8d77\u958b\u59cb\u5fb5\u6536VAT\uff0c\u7a05\u7387\u70ba5\uff05\u3002\u589e\u503c\u7a05\u9000\u7a05\u662f\u6bcf\u5b63\u5ea6\u4e00\u6b21\uff0c\u4e00\u65e6\u92b7\u552e\u984d\u9054\u52304000\u842c\uff0c\u5c31\u5fc5\u9808\u6bcf\u6708\u7533\u5831\u589e\u503c\u7a05\u3002<\/p>\n\n\n\n

\u6c99\u7279\u8981\u6c42\u6d77\u5916\u516c\u53f8\u7684\u8ca1\u52d9\u4ee3\u8868\u8a3b\u518a\u6c99\u7279VAT\u3002\u8ca1\u52d9\u4ee3\u8868\u8207\u8a72\u6d77\u5916\u516c\u53f8\u8ca0\u6709\u9023\u5e36\u8cac\u4efb\uff0c\u9019\u610f\u5473\u8457\uff0c\u5982\u679c\u8a72\u6d77\u5916\u516c\u53f8\u4e0d\u652f\u4ed8VAT\uff0c\u5247\u8ca1\u52d9\u4ee3\u8868\u5fc5\u9808\u652f\u4ed8\u3002<\/p>\n\n\n\n

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

\u770b\u5230\u9019\u88e1\u76f8\u4fe1\u5927\u5bb6\u5df2\u7d93\u5c0d\u6c99\u7279\u7a05\u5c40VAT\u8a3b\u518a\u7684\u76f8\u95dc\u898f\u5b9a\u6709\u4e86\u5927\u6982\u7684\u77ad\u89e3\uff0c\u90a3\u9ebc\u5177\u9ad4\u600e\u9ebc\u8a3b\u518a\u5462\uff1f\u6c99\u7279\u7a05\u5c40\u8981\u6c42\u5fc5\u9808\u4f7f\u7528\u7576\u5c40\u5b98\u65b9\u7cfb\u7d71\uff1a<\/strong><\/p>\n\n\n\n

How should businesses register?<\/p>\n\n\n\n

In order to register for VAT, businesses must first be registered at GAZT for Zakat and Income Tax.<\/p>\n\n\n\n

\u5982\u4f55\u9032\u884cVAT\u8a3b\u518a\u767b\u8a18\uff1f<\/strong><\/p>\n\n\n\n

\u6c99\u70cf\u5730\u963f\u62c9\u4f2f\u7684VAT\u8a3b\u518a\u5fc5\u9808\u5728\u5b98\u7db2GAZT\u7cfb\u7d71\u4e0a\u64cd\u4f5c\uff0c\u4e26\u7531\u7a05\u52d9\u4ee3\u8868\u63d0\u4ea4\u5b8c\u6210\u3002\u5982\u4e0a\u6240\u9673\u8ff0\uff0c\u6c99\u7279\u9700\u8981\u7a05\u52d9\u4ee3\u8868\u9644\u6709\u9023\u5e36\u8cac\u4efb\uff0c\u9019\u5c31\u662f\u70ba\u4ec0\u9ebc\u6703\u5b9a\u6642\u63d0\u9192\u5404\u4f4d\u7684\u7533\u5831\uff0c\u548c\u518d\u4e09\u50ac\u4fc3\u60a8\u7684\u7e73\u7a05\u6642\u9593\uff0c\u95dc\u9375\u6c99\u7279\u7576\u5c40\u67e5\u8655\u529b\u5ea6\u5f88\u975e\u5e38\u5927\uff0c\u5177\u9ad4\u8655\u7f70\u8a73\u60c5\u5c0f\u7de8\u4e5f\u5728\u9019\u88e1\u7d66\u60a8\u7e3d\u7d50\u4e86\u4e00\u4e0b\uff1a<\/p>\n\n\n\n

Failure to register for VAT in the specified timeframe will lead to a SAR 10,000 fine, in addition to other penalties due to failure to file VAT return in time and to pay VAT in time.<\/p>\n\n\n\n

GAZT further clarified that the penalty for failure to pay VAT in time is 5% of the VAT due for each month. Failure to file VAT return in time will result in a fine of no less than 5% and not more than 25% of the VAT due. In addition, VAT due on late registered businesses will be calculated from the date of VAT implementation on January 1st, 2018, as all penalties and fines will be effective from this date.<\/p>\n\n\n\n

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

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\u5c0f\u77e5\u8b58 \u4ec0\u9ebc\u6a23\u7684\u516c\u53f8\u5728\u4ec0\u9ebc\u689d\u4ef6\u4e0b\u5fc5\u9808\u5728\u6c99\u70cf\u5730\u963f\u62c9\u4f2f\u8a3b\u518aVAT\u5462\uff1f \u95dc\u65bc\u4ec0\u9ebc\u6a23\u7684\u516c\u53f8\u92b7\u552e\u984d\u9054\u5230\u591a\u5c11\u5c31\u5fc5\u9808\u8981\u8a3b\u518a\u9019 […]<\/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-10064","post","type-post","status-publish","format-standard","hentry","category-46"],"_links":{"self":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/10064"}],"collection":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/comments?post=10064"}],"version-history":[{"count":1,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/10064\/revisions"}],"predecessor-version":[{"id":10071,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/posts\/10064\/revisions\/10071"}],"wp:attachment":[{"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/media?parent=10064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/categories?post=10064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/greenoo.tw\/zh\/wp-json\/wp\/v2\/tags?post=10064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}