The Zakat, Tax and Customs Authority has published an updated edition of its glossary of zakat, tax and customs terminology: an interactive file in four languages — Arabic, English, French and Chinese — carrying roughly three hundred and forty terms ordered by Arabic letter, each with its own page and definition.
The glossary is a reference for language, not a new rule. It adds no obligation and moves no date; it collects the terms and expressions as they appear in the laws and regulations, to serve as their reference base. It matters to you practically for one reason: the term printed on your invoice, the term in your accounting system, and the term in the rejection message the platform sends you ought to be the same term.
Three words that are read wrongly
The "Tax Stamp" is not the cryptographic stamp. The Tax Stamp in the glossary (page 195) is the excise-goods stamp and has nothing to do with e-invoicing. The cryptographic stamp — the digital signature an invoicing solution applies using its certificate — is not defined in this glossary at all. In Arabic the two names sit close together, and they are genuinely confused.
«الربط» carries two meanings. In the authority's tax vocabulary it means assessment: «الربط الزكوي» in the glossary (page 210) is given in English as Zakat Assessment. In the e-invoicing world the same word, in «مرحلة الربط والتكامل», means the technical connection to the Fatoora platform. Two distant meanings, one word.
Even the authority's spelling moves. On page 302 the glossary writes «الفاتورة الإلكترونية» with the hamza; in the page-153 heading it writes «تعديلات الفاتورة الالكترونية» without it — while the body text on that same page uses the hamza. Standardise on the hamza form in your own writing, and make your search and matching accept both. The search box on this page does.
What the glossary does not contain
This is a general zakat, tax and customs glossary, not a technical e-invoicing reference. You will not find:
- the cryptographic stamp, or the invoicing unit's certificate (CSID)
- the QR code and its fields
- the invoice counter (ICV) or the previous invoice hash (PIH)
- the Fatoora platform, clearance and reporting, or the waves
Those belong to the E-Invoicing Regulation, its resolutions and the accompanying technical specifications. We have gathered them, with practical explanations, in the e-invoicing glossary.
What to do with this
Go through the text your customers actually see: invoice templates, the document names in your system, notification copy. Where a term appears as a term — a document heading, a report column, an option in a menu — write it the way the authority writes it. Where the sentence is just running prose, the short form is fine: «الفاتورة المبسطة» reads naturally, provided «الفاتورة الضريبية المبسطة» appears in full where the term is first defined.
The whole glossary, searchable
Below is every term in the glossary — 339 of them in the four languages the authority prints: Arabic, English, French and Chinese, grouped and searchable.
What does the box search? All four languages at once. It is forgiving: it ignores hamzas, diacritics and tatweel in Arabic, accents in French, and case in English. Type «الالكترونية» or «الإلكترونية» and you reach the same thing — deliberately, because the authority writes both.
What is the page number? The page that term appears on in ZATCA's glossary PDF, not on this page. Open the file at that number for the official definition in full, in all four languages. It is on every row so that every line here can be checked.
The definitions are the authority's own, reproduced from the glossary with the page each comes from. The short notes marked with a rule beside them are ours, written for someone operating an invoicing system — and only on the terms that earn one, not on all 339.
The Arabic definitions carry no harakat. The file does not emit them cleanly: it puts shaddas on letters that do not take one — «الشخصّ» for «الشخص» — and nothing in it separates the correct ones from the invented. Publishing a regulator's sentences with diacritics it did not write misrepresents them, so the marks are dropped and the letters kept, which is how Arabic prose is normally set. Anything hanging on a vowel is settled by opening the page cited.
339 terms
Searches all four languages and the definitions, ignoring hamzas, diacritics and accents.
Invoicing and documents 8
الإشعار المدين
Debit Notice
Avis de débit通知债务人
A commercial document issued by the supplier or the seller to the buyer, as a document that proves the increase in the buyer’s debt due to the seller or the supplier. It is useful for the purposes of value added tax, and the amendment.
The singular entry — and the glossary gives it as “Debit Notice”, not “Debit Note”. Both forms appear in the file.
page 93 in ZATCA's glossary PDF
الإشعارات الدائنة والمدينة
Credit and Debit Notes
Avis de crédit et avis de débit债权人和债务人的通知
Commercial documents issued by a supplier or seller to a buyer, required by law to evidence a subsequent change to consideration of a taxable supply whether reducing its value (credit note) or increasing its (debit note).
Documents evidencing a later change to the consideration for a supply — down (credit) or up (debit). This is the official collective term.
page 94 in ZATCA's glossary PDF
تعديلات الفاتورة الالكترونية
Amendment of Electronic Invoice
Avis électroniques电子发票修改
Debit and credit notes that must be issued in accordance with the VAT Law and its Implementing regulation, and which are issued in a structured electronic format through electronic means. Paper notes that are converted into electronic format through copying, scanning, or any other method, are not considered electronic notes for the purposes of this regulation.
The collective name for credit and debit notes that amend an electronic invoice. Note the authority spells it without the hamza here and with it on page 302.
page 153 in ZATCA's glossary PDF
الفاتورة الضريبية
Tax Invoice
Facture fiscale税务发票
An invoice issued for supplies subject to tax, including all the elements that must be provided, in accordance with the requirements set out in the VAT law and its regulation.
The full-field invoice for taxable supplies. Under Phase 2 it is cleared before it reaches the buyer.
page 301 in ZATCA's glossary PDF
الفاتورة الإلكترونية
Electronic Invoice
Facture électronique电子发票
An invoice that is issued, saved, and modified in an electronic form organized through an electronic system, and contains all the requirements of the tax invoice. A handwritten or scanned invoice is not considered an electronic invoice.
Issued, stored and amended in a structured electronic form. Handwritten or scanned is not electronic, however digitally it is filed.
page 302 in ZATCA's glossary PDF
الفاتورة الضريبية المبسطة
Simplified Tax Invoice
Facture fiscale simplifiée简化税发票
An invoice that can be issued for taxable supplies in certain situations. It is a form of tax invoice that requires less amount of information in comparison to a ”standard“ tax invoice.
A form of tax invoice needing less information, for the cases the regulation allows. The glossary contrasts it with the “standard” tax invoice.
page 303 in ZATCA's glossary PDF
الفوترة الإلكترونية
Electronic Invoicing (E-Invoicing)
Facturation électronique电子发票
A procedure aimed at converting the billing process and paper amendments into an electronic process that allows the exchange of invoices and their amendments and processing in an organized electronic format between the seller and the buyer in an integrated electronic format.
The name of the procedure, not the document — the move from paper to a structured exchange between seller and buyer.
page 307 in ZATCA's glossary PDF
المحاسبة على أساس الفاتورة
Invoice Accounting Basis
Méthode comptable fondée sur les factures基于发票的会计
The primary method for calculating and declaring value added tax based on the date on which each supply occurred.
page 329 in ZATCA's glossary PDF
Value added tax 26
الاحتساب (التكليف) العكسي
Reverse Charge Mechanism
Mécanisme d’autoliquidation反向征税（赋值）
The mechanism by which the taxable customer is obligated to pay the tax due on behalf of the supplier. He is also responsible for all the obligations provided for in the agreement (the Unified Agreement for VAT of the GCC) and the local VAT law and its applicable regulation.
page 75 in ZATCA's glossary PDF
إيقاف إلغاء التسجيل
Deregistration
Désinscription暂停/取消注册
It is the request submitted by the taxpayer to cancel his registration once he stops practicing any of the activities that require registration, or if the registration requirements are no longer applicable in accordance with the relevant laws, regulations, and instructions.
page 117 in ZATCA's glossary PDF
التوريد
Supply
Fourniture供应
Any form of supply of goods or services for consideration in accordance with the cases provided for in Chapter Two of [the Unified VAT] agreement.
The event that gives rise to the tax, and what invoice timing turns on.
page 164 in ZATCA's glossary PDF
التوريد الرئيسي
Underlying Supply (of goods or services)
Fourniture sousjacente (de biens ou de services)主要供应
The goods or services supplied by a seller (supplier) and ultimately received by the end customer.
page 165 in ZATCA's glossary PDF
التوريد المستمر
Continuous Supply
Fourniture continue持续供应
The provision of goods or performance of services continuously across a defined period.
Subscriptions and periodic contracts — the case that most often raises the question of when to issue.
page 166 in ZATCA's glossary PDF
التوريدات البينية
Intra GCC Supplies
Fournitures intra CCG内部供应
Goods or services supplied by a supplier residing in a member state of the GCC to a customer residing in another member state.
page 167 in ZATCA's glossary PDF
التوريدات الخاضعة للاحتساب العكسي
Reverse Charge Supplies
Fournitures soumises à l’autoliquidation反向计算的受限制供应
Supplies on which the customer is obliged to pay the VAT due under the reverse charge mechanism.
page 168 in ZATCA's glossary PDF
التوريدات الخاضعة للضريبة
Taxable Supplies
Fournitures taxables应纳税的供应品
Supplies on which the tax is imposed, either in the standard rate or at the zero rate with deducting the associated input tax, in accordance with the provisions of The Unified Agreement for VAT of GCC, VAT law, and its implementing regulation.
page 169 in ZATCA's glossary PDF
التوريدات الخاضعة لنسبة الصفر بالمئة
Zero-Rated Supplies
Fournitures au taux zéro需遵守零税率的供应品
Taxable supplies with VAT charged at the 0% rate.
page 170 in ZATCA's glossary PDF
التوريدات المعفاة من الضريبة
Tax-Exempt Supplies
Fournitures exonérées免税的供应品
Supplies on which the tax is not charged, and the associated input tax is not deducted, in accordance with the provisions of the Unified Agreement for VAT of the GCC, the VAT law, and its implementing regulation.
page 171 in ZATCA's glossary PDF
حد التسجيل الاختياري
Optional Registration Threshold
Seuil d’enregistrement facultatif可选注册限制
The actual minimum value of supplies according to which a taxpayer can register for VAT purposes, if his annual revenue is between 1 7,500 375,000 SAR.
The floor at which you may register voluntarily, before the mandatory threshold.
page 178 in ZATCA's glossary PDF
حد التسجيل الإلزامي
Mandatory Registration Threshold
Seuil d’enregistrement obligatoire强制注册限制
The minimum actual value of supplies according to which a taxpayer becomes obligated to register for VAT purposes, if his annual revenue exceeds 375,000 SAR.
The level above which VAT registration stops being a choice.
page 183 in ZATCA's glossary PDF
الخاضع للضريبة
Taxable Person
Personne assujettie应纳税
A person who carries out an economic activity independently with the aim of generating income, and is registered or obligated to register for tax purposes in accordance with the provisions of The Unified Agreement for VAT of GCC.
Carries on an independent economic activity for profit and is registered, or obliged to register. The glossary prints it without «الشخص».
page 194 in ZATCA's glossary PDF
الخصم المبدئي لضريبة المدخلات
Initial Input Tax Deduction
Déduction initiale de la taxe sur les intrants初始扣除投入税
The deduction of input tax made by a taxable person upon the purchase of a capital asset, calculated by applying the initial recovery percentage to the total input tax incurred on that capital asset.
page 197 in ZATCA's glossary PDF
شهادة التسجيل في ضريبة القيمة المضافة
Certificate of Registration for VAT
Certificat d'immatriculation à la TVA增值税登记证书
ZATCA issues a VAT registration certificate to the taxpayer after processing and approving his application for VAT registration. This certificate includes: the name of the taxpayer, his account number (VAT TIN which must be shown in the tax invoices), and the effective date of the registration. Each VAT certificate contains a special number.
page 249 in ZATCA's glossary PDF
الضريبة القابلة للخصم
Deductible Input Tax
Taxe sur les intrants déductible可扣除税款
Input tax that may be deducted from tax due on supplies for each tax period in accordance with the Common VAT Agreement of the States of the Gulf Cooperation Council (GCC).
page 265 in ZATCA's glossary PDF
ضريبة القيمة المضافة
Value Added Tax (VAT)
Taxe sur la valeur ajoutée (TVA)增值税
An indirect tax imposed on all goods and services that are bought and sold on a regular and continuous basis by persons subject to tax, with some exceptions. The value added tax is imposed at every stage of production, starting from distribution until the stage of sale to the consumer. VAT is obligatory to every individual or company that practices an economic activity if the value of his annual taxable revenues exceeds 375,000 SAR.
The tax Saudi e-invoicing exists to administer.
page 266 in ZATCA's glossary PDF
ضريبة المخرجات
Output Tax
TVA en aval ou taxe en aval产出税
The tax due and chargeable on any taxable supply of goods or services made by a taxable person. This is usually collected by the person making the supply.
page 267 in ZATCA's glossary PDF
ضريبة المدخلات
Input VAT \ Input Tax
Taxe sur les intrants投入税
A tax imposed on taxable person on goods or services supplied to him, or imported for the purpose of Economic Activity. This includes supplies or imports that are performed only in the Kingdom of Saudi Arabia according to the Value Added Tax (VAT) Law.
The tax on your purchases — the part you deduct. A full tax invoice is the deduction document; a simplified one is not.
page 268 in ZATCA's glossary PDF
عقد ما قبل تطبيق ضريبة القيمة المضافة
Contract which Anticipates the Application of VAT
Contrat anticipant l’application de la TVA增值税实施前的合同
A contract to which the transitional rules relating to the application of the zero rated VAT does not apply. ZATCA considers this to be any binding agreement between two parties which sets out implicitly or explicitly how VAT is to be applied to the contract and the payable consideration for goods or services. This is meant as any written contract providing the following:
page 288 in ZATCA's glossary PDF
القيمة السوقية العادلة
Fair Market Value
Juste valeur marchande公平市场价值
The consideration payable for supplies of similar and concurrent goods or services provided flexibly between persons who are not related.
The fallback basis when the consideration does not reflect the value of the supply — related-party supplies, for instance.
page 316 in ZATCA's glossary PDF
مجموع إجمالي التوريدات الخاضعة للضريبة
Total value of Taxable Supplies
Valeur totale des fournitures imposables应纳税供应总额
The total value of taxable supplies of a KSA resident during a twelve month period.
page 327 in ZATCA's glossary PDF
المجموعة الضريبية أو مجموعة ضريبة القيمة المضافة
Tax Group or VAT Group
Groupe fiscal ou groupe TVA税务集团或增值税集团
A group of two or more legal persons resident in KSA, who are treated as being a single taxable person for VAT purposes and registered for VAT with a separate and new Tax Identification Number (TIN) issued by ZATCA to the tax group representative on behalf of the tax group.
page 328 in ZATCA's glossary PDF
المقابل
Consideration
Contrepartie对价
Everything collected or to be collected by the taxable supplier from the customer or a third party for the supply of goods or services inclusive of the VAT.
What is paid for the supply. A later change to it is why credit and debit notes exist.
page 358 in ZATCA's glossary PDF
مكان التوريد
Place of Supply
Lieu de prestation供应地点
The country or any other place where the supply is considered to take place for VAT purposes, according to the rules stipulated in the Unified Agreement for VAT of the GCC, the VAT Law, and its implementing regulations.
Determines which jurisdiction applies — what separates a domestic supply from an export.
page 362 in ZATCA's glossary PDF
النشاط الاقتصادي
Economic Activity
Activité économique经济活动
This is a broad term referring to the business activities which are in principle subject to VAT. This is defined in the Unified VAT agreement as an activity that is conducted in an ongoing and regular manner including commercial, industrial, agricultural or professional or services or any use of material or immaterial property and any other similar activity.
page 387 in ZATCA's glossary PDF
Zakat 19
أساس حساب الزكاة
Basis of Zakat Calculation
Base de calcul de la Zakat天课的计算基础
The calculation of zakat for existing companies is generally based on the overall accounting principles and standards, as the concepts of the accounting standards applicable to zakat can be applied to companies that prepare financial statements according to the accounting principles observed in Saudi Arabia. While verifying that the zakat payer complies with the standard of presentation and disclosure and accuracy of such disclosures, such as the distinction between fixed assets and current assets, with the addition of certain requirements relating to increased disclosure of the entity, such as the type of investments owned by the entity, and whether or not they are subject to zakat, as they do not appear in the financial statements, but they are necessary for the purpose of forming the zakat base. Le calcul de la Zakat pour les sociétés existantes repose généralement sur les principes et normes comptables globales. Les concepts des normes comptables applicables à la Zakat peuvent être appliqués aux entreprises qui établissent leurs états financiers conformément aux principes comptables en vigueur en Arabie Saoudite, tout en vérifiant que le redevable de la Zakat respecte les normes de présentation, de divulgation et d’exactitude de ces informations, telles que la distinction entre les immobilisations et les actifs circulants. À cela s’ajoutent certaines exigences supplémentaires concernant la divulgation accrue des informations relatives à l’entité, comme le type d’investissements détenus par celleci et leur assujettissement ou non à la Zakat, même lorsqu’ils ne figurent pas dans les états financiers, mais qui sont nécessaires pour la détermination de l’assiette de la Zakat.
page 81 in ZATCA's glossary PDF
الإقرار الزكوي
Zakat Return
Déclaration de Zakat
A form issued by zakat, which contains a number of elements and items that must be filled out and submitted by each zakat payer. The purpose of the return and its submission is to indicate the amount of zakat base of the entity and to enable the Authority to make the assessment in accordance with the return data. The types of return are: Zakat Return Déclaration de Zakat Formulaire délivré par la ZATCA qui comporte plusieurs éléments et rubriques, devant être rempli et soumis par chaque assujetti à la Zakat. L’objectif de cette déclaration et de sa soumission est d’indiquer la base de calcul de la Zakat de l’entité et de permettre à l’Autorité d’effectuer l’évaluation conformément aux données fournies. Les types de déclaration sont: Type I: A return of the zakat payer who maintains commercial books and statutory accounts, and issues financial statements consistent with statutory requirements. Type I: Déclaration du contribuable à la Zakat qui tient des livres comptables et des comptes statutaires, et établit des états financiers conformes aux exigences légales. Type III: Information return for the zakat payers exempted from a zakat levy, or a subsidiary that was consolidated and zakat was paid per the holding company’s consolidated return, or united consortium / consortia. Such zakat payer must provide a return that includes the disclosure of its data. Type III: Déclaration d’information pour les contribuables à la Zakat exonérés de la Zakat, ou pour une filiale intégrée dont la Zakat a été payée dans la déclaration consolidée de la société mère, ou pour un consortium/un groupement unifié. Ce type de contribuable doit fournir une déclaration comportant la divulgation de ses données. Type II: A return of the zakat payer who is accounted for on a deemed basis and does not maintain commercial books and statutory accounts. Type II: Déclaration du contribuable à la Zakat imposé sur une base forfaitaire et ne tenant pas de livres comptables ni de comptes statutaires.
page 110 in ZATCA's glossary PDF
الأموال الخاضعة للزكاة
Funds Subject to Zakat
Fonds soumis à la Zakat受天课约束的资金
Any funds resulting from any business established for the purpose of earning money, whether it is commercial, industrial... etc.
page 114 in ZATCA's glossary PDF
جباية الزكاة
Collection of Zakat
Collecte de la Zakat征收天课
Zakat is collected from Zakat payers engaged in activities subject to zakat regulations. The Kingdom of Saudi Arabia, represented by ZATCA, calculates zakat on eligible funds, collects it from Zakat payer, and transfers it to the Social Insurance Agency for disbursement to beneficiaries.
page 173 in ZATCA's glossary PDF
حساب زكاة المنشآت
Calculating Zakat on Establishments
Calcul de la Zakat pour les établissements企业天课的计算
The zakat payable by an establishment is decided by filling out the zakat return for ZATCA, after that the amount of zakat due to the establishment will appear on the system based on the return submitted, zakat due is (2.5%) from the zakat base, and the zakat base consists of the total funding sources, after deducting the fixed assets and its equivalent. The Authority calculates the zakat base according to the following rule: Zakat base + total sources of funding - fixed assets and its equivalent.
page 180 in ZATCA's glossary PDF
حولان الحول
Zakat Year (Al Hawl)
Année de Zakat (Al Hawl)每年度的天课
When the twelve lunar months have passed, i. e. (354) days have passed since the zakatable funds (Nisab) have completed one Hijri year (Al Hawl). It is a condition of zakat and its payment in full. If the zakat year of the zakat payer differs from the Hijri year, the zakat payer should pay the due zakat in proportion to the number of days of the year, according to the following method: Dividing two and a half percent (2.5%) by the number of days in the Hijri year (354) multiplied by the number of actual days of the zakat year for the zakat payer.
page 190 in ZATCA's glossary PDF
الربط الزكوي
Zakat Assessment
Évaluation de la Zakat天课链接
A decision by ZATCA that discloses its acceptance of the declaration or its amendment according to the information available to it, and the applicable procedures in ZATCA.
«الربط» here means assessment, not technical integration — the same word as in the Integration Phase, in a wholly different sense.
page 210 in ZATCA's glossary PDF
الزكاة
Zakat
Zakat天课
Fixed percentage of money that Allah imposed for the sake of the poor; it is the third pillar of Islam, and one of its obligations, and it is one of the pillars that distinguishes the Muslim community from other communities, with what it represents as a successful way to combat poverty and ease the suffering of the needy, which leads to achieving social solidarity.
Collected by the same authority alongside the taxes, with its own vocabulary in the glossary.
page 223 in ZATCA's glossary PDF
زكاتي
Zakaty
Zakaty我的天课
An optional service that enables individuals to pay zakat in a smooth and easy way whether abroad or residents of Saudi Arabia through the electronic payment systems ”SADAD“ and ”Mada“; in order to facilitate the payment of zakat at any time and from anywhere.
page 224 in ZATCA's glossary PDF
زكاة الحساب التقديري
Zakat of Deemed Calculation
Zakat par calcul présumé天课自由裁量账户
A method used by ZATCA in calculating zakat on a zakat payer who does not maintain commercial books and statutory accounts. ZATCA resorts to this method when the zakat payer does not comply with the specified deadlines for submitting the return, or when there are problems related to ZATCA’s confidence in the accuracy of the data provided by the zakat payer, in order to make an estimation that is as realistic as possible of his actual base. This is because the zakat base for the zakat payer is based on his statutory records that contain the data through which he can identify the base; when this is not possible, ZATCA creates the zakat base according to the information available about the zakat payer so that his zakat base can be estimated as accurately as possible.
page 225 in ZATCA's glossary PDF
الشهادة الزكوية
Zakat Certificate
Certificat de Zakat天课证词
A certificate issued to the zakat payer upon his request; to be used in procedures with other governmental procedures. It is issued only when there are no cases of submission of returns, late payments, or any current obligations.
page 250 in ZATCA's glossary PDF
طرق حساب الزكاة للشركات الحديثة
Methods of Zakat Calculation for Companies
Méthodes de calcul de la Zakat pour les entreprises现代公司的天课计算方法
Zakat for existing companies is calculated in one of two methods: Indirect method (sources of funds method). Direct method (net of zakatable assets method). The procedures of each method differ as well as the items used for the purposes of calculating zakat, but both match in the result (zakat base). Both methods reach the same result if they are applied correctly and use the same standards and criteria. The following is a summary of the two methods: Direct method (net of zakatable assets method): This method is based on two basic procedures: Deduction of the value of the obligations that funded the zakat assets. The result of this formula is the zakat base of the zakat payer. Addition of all zakatable assets of the entity, including accounts receivables for the zakat payer Indirect method (sources of funds method): This method is based on two basic procedures: -Add: 1- Sources of external funds utilized for the component deductible from the base, which include long term liabilities and obligations that are known to have financed deductible assets. Such liabilities are added to the limit without exceeding the deductible assets. 2- All sources of internal funds of the entity (capital, retained earnings,). 3- Adjusted net profit for the year subject to the audit. - Deduct: 1- The value of non -zakatable assets of the entity to be deducted in accordance with the conditions of the regulation. 2- The value of the zakatable assets in other entities, such as: (investment in the shares of Saudi companies). The result of this formula is the zakat base for the zakat payer. This method is followed by ZATCA.
page 271 in ZATCA's glossary PDF
العام الزكوي
Zakat Year
Année de la zakat天课年度
It is the zakat payer’s fiscal year, that is, the time period that shows the earnings of the zakat payer’s activities. The fiscal year can be: Hijri or Gregorian, short (less than 12 months), long (a full year of 12 months), and at the beginning or end of the activity.
page 281 in ZATCA's glossary PDF
المكلف
Taxpayer / Zakat Payer
Contribuable de la Zakat纳税人
A natural or legal person who carries out an activity that is subject to zakat, tax and customs regulations whether the activity is a sole proprietorship, a company, or whoever carries out a business activity under a license issued by a competent authority.
A natural or legal person carrying on an activity subject to zakat, tax and customs. One Arabic term, two English ones.
page 366 in ZATCA's glossary PDF
المكلف غير الخاضع
Zakat Payer Not Subject to Zakat
Contribuable à la zakat non assujetti不需要纳税的纳税人
A zakat payer who according to the ZATCA’s procedures has a certificate of ”non-applicable to the levy of zakat“.
page 367 in ZATCA's glossary PDF
مكلفو التقديري
Zakat Payers for Zakat Assessment on an Arbitrary Basis
Contribuables de la Zakat sont soumis à une imposition arbitraire.预估天课纳税人
Any zakat payer who does not have commercial books that are the results of the business and is not required to issue financial statements in accordance with applicable laws, regulations and rules.
page 368 in ZATCA's glossary PDF
الوعاء الزكوي
Zakat Base
Assiette de la Zakat天课容器
The base at which the zakat payer collects his funds from all kinds of zakat that he has, a (2.5%) percentage shall be levied as the zakat amount dueZakat is calculated in one of the following ways:
page 403 in ZATCA's glossary PDF
الوقف الخيري العام
Charitable Endowment (Public)
Fonds de dotation caritatif (public)慈善捐赠（公共）
Any endowment used for charity purposes in general.
page 404 in ZATCA's glossary PDF
الوقف الذري (الأهلي)
Heirs Endowment (Family)
Dotation pour héritiers (famille)继承人捐赠（家庭）
Endowment specified for certain heirs and relatives.
page 405 in ZATCA's glossary PDF
Other taxes and income 15
الإتاوة
Royalty
Redevance特许权使用费
Payment or payments received for the use of or the right to use intellectual rights, including, but not limited to, copyright, patents, designs, industrial secrets, trademarks and trade names, know how, trade and business secrets, goodwill, and payments received against the use of information related to industrial, commercial or scientific expertise, or against granting the right to exploit natural and mineral resources.
page 62 in ZATCA's glossary PDF
اتفاقيات الازدواج الضريبي
Double Taxation Agreements
Conventions de Double Imposition双重征税协议
It is the set of international agreements concluded between Saudi Arabia and other countries for the purposes of avoiding double taxation and charging a taxpayer with double taxation in two contracting countries for the same income, profits, or evasion of income/capital tax.
page 69 in ZATCA's glossary PDF
إرشادات تسعير المعاملات لمنظمة التعاون الاقتصادي والتنمية
OECD Transfer Pricing Guidelines
Principes de l’OCDE applicables en matière de prix de transfert经合组织交易定价指南
The Organisation for Economic Cooperation and Development (OECD) Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations for the year 2017.
page 80 in ZATCA's glossary PDF
استيراد السلع الانتقائية
Import of Excise Goods
Importation de produits soumis à accises进口选择性商品
The entry into the kingdom of excise goods which are not subsequently placed under a customs suspension arrangement besides customs clearance and release of excise goods for import purposes in Saudi Arabia.
page 88 in ZATCA's glossary PDF
الإقرار الانتقالي للضريبة الانتقائية
Single Transitional Excise Return
Déclaration transitoire unique relative à l’accise选择性税收的过渡批准
A form of excise tax return filed by a holder of excise goods. The return is filed only once with respect to the inventory as of the date of implementation of the excise tax scope expansion. The return is filed to declare and pay the tax due on excise goods held.
page 107 in ZATCA's glossary PDF
إنتاج السلع الانتقائية
Production of Excise Goods
Production de produits soumis à accise选择性商品的生产
Any activity in Saudi Arabia involving the manufacture, cultivation, or changing of components of excise goods to the extent that makes it subject to tax.
page 115 in ZATCA's glossary PDF
تسعير المعاملات
Transfer Pricing
Prix de transfert交易定价
Setting prices for controlled transactions, including but not limited to the transfer of goods and services, loans, tangible and intangible assets, and the distribution of expenditures and profits.
page 145 in ZATCA's glossary PDF
توسيع نطاق تطبيق الضريبة الانتقائية
Expansion of the Excise Tax Scope
Extension du champ d’application des droits d’accise扩大选择性税收的适用范围
Any change to the excise tax legislation or any issuance of decisions in the Kingdom which results in additional categories of goods becoming subject to tax.
page 172 in ZATCA's glossary PDF
حائز السلع الانتقائية
Holder of Excise Goods
Responsable des produits soumis à accise选择性商品持有者
Any person who is in the possession of excise goods (the holder of excise goods is not necessarily the owner).
page 176 in ZATCA's glossary PDF
سياسة تسعير المعاملات
Transfer Pricing Policy
Politique de prix de transfert交易定价政策
The approach taken by related parties when determining the price of the product or service.
page 237 in ZATCA's glossary PDF
ضريبة الاستقطاع
Withholding Tax
Retenue à la source预扣税
A direct tax that is deducted from the amounts earned by a non-resident who does not have a permanent establishment in Saudi Arabia but earns income from another source in Saudi Arabia.
Withheld from payments to non-residents, with monthly forms unrelated to invoicing.
page 261 in ZATCA's glossary PDF
ضريبة الدخل
Income Tax
Impôt sur le revenu所得税
A direct tax imposed on resident capital companies for shares owned directly or indirectly by non-Saudi persons, or on persons working in the production of oil and hydrocarbons. It is also imposed on non-Saudi natural persons residing in and practicing economic activities in Saudi Arabia, and on non-resident persons who practice economic activities in Saudi Arabia through a permanent establishment, or who have taxable income earned from sources in Saudi Arabia without having a permanent establishment, and for every person working in the field of investment, transportation of natural gas.
page 263 in ZATCA's glossary PDF
ضريبة السلع الانتقائية
Excise Tax
Taxe d’accise选择性商品税
An indirect tax imposed on types of goods that are harmful to public health and the environment in addition to selected types of luxury goods (soft drinks, energy drinks, tobacco and its derivatives).
A separate tax from VAT with its own returns — often conflated with it in conversation.
page 264 in ZATCA's glossary PDF
المنشأة الدائمة
Permanent Establishment
Établissement stable常设机构
A permanent establishment for a non-resident in Saudi Arabia is a permanent place for the activity of a non-resident through which the activity is practiced in whole or in part, and this includes the activity that the non-resident performs through his local representative.
page 375 in ZATCA's glossary PDF
نظام ضريبة الدخل
Income Tax Law
Loi sur l’impôt sur le revenu所得税制度
The provisions of the Kingdom of Saudi Arabia’s income tax law (issued by Royal Decree No. (M/1) dated 15/1/1425H and the amendments thereon.
page 392 in ZATCA's glossary PDF
Customs and trade 102
اتفاقية النقل البري الدولي
TIR Convention
Convention TIR国际道路运输公约
Formally Convention on the International Transport of Goods Under Cover of TIR Carnets, that facilitates the international carriage of goods by road vehicle, contracting parties apply a simplified and harmonized set of administrative formalities in international road transport.
page 66 in ZATCA's glossary PDF
اتفاقية كيوتو (الجمركية)
Kyoto Convention (Customs)
Convention de Kyoto (Douanes)《京都海关协定》
Under the WCO glossary of international customs terms this term means the expression commonly used to refer to the international convention on the simplification and harmonization of customs procedures adopted by the Customs Cooperation Council in Kyoto in 1973.
page 67 in ZATCA's glossary PDF
اتفاقية
ATA Convention (Convention ATA)
Convention ATAATA公约
The expression commonly used to refer to the customs convention on the ATA carnet for the temporary admission of goods (ATA Convention) adopted by the Customs Cooperation Council in Brussels in 1961.
page 68 in ZATCA's glossary PDF
إجراءات التخزين الجمركي
Customs Warehousing Procedure
Procédure d’Entrepôt Douanier海关储存程序
A customs procedure under which imported goods are stored under customs control in a designated place (a customs warehouse) without payment of import duties and taxes.
page 72 in ZATCA's glossary PDF
الإجراءات الجمركية
Customs Procedures
Formalités Douanières海关手续
All the operations which must be carried out by the persons concerned and by customs in order to comply with the customs law.
page 73 in ZATCA's glossary PDF
الأحكام الانتقالية
Transitional Rules
Règles transitoires过渡条款
It is a set of statutory provisions that provide specific exceptions that are applied during the transitional period resulting from the issuance or amendment of any of the laws, regulations, tax or zakat instructions.
page 77 in ZATCA's glossary PDF
إذن مرور
ATA Carnet (Temporary Admission)
Carnet ATAATA 过境许可证
An international customs document issued under the terms of the ATA convention and the Istanbul convention, incorporates an internationally valid guarantee guarantee. It may be used in in lieu of national customs documents and as security for import duties and taxes, to cover the temporary admission of goods and, where appropriate, the transit of goods. It may be accepted for controlling the temporary exportation and reimportation of goods but, in this case, the international guarantee does not apply.
page 79 in ZATCA's glossary PDF
االستيراد
Importation
Importation进口
The act of bringing or causing any goods to be brought into a customs territory.
page 86 in ZATCA's glossary PDF
استيراد السلع
Import of Goods
Importation de marchandises进口货物
The entry of goods into any member state from outside the GCC Territory in accordance with the provisions of the Unified Common Customs Law.
page 87 in ZATCA's glossary PDF
إعادة الاستيراد
Re-Importation
Réimportation重新进口
Means importation into a customs territory of goods previously exported from that territory.
page 100 in ZATCA's glossary PDF
إعادة التصدير
Re-Exportation
Réexportation重新出口
Means exportation from a customs territory of goods previously imported into that territory.
page 101 in ZATCA's glossary PDF
الإعفاء من رسوم الاستيراد
Relief from Import Duties and Taxes
Exonération des droits et taxes à l’importation进口关税豁免
Means clearance of goods for home use free of import duties and taxes, irrespective of their normal tariff classification or normal liability, provided that they are imported in specified circumstances and for specified purposes.
page 104 in ZATCA's glossary PDF
الإعفاء المتعلق بالاستيراد
Exemption Related to Imports
Exonération relative aux importations进口豁免
Excise goods imported by travelers coming to Saudi Arabia along with their personal luggage are exempt from the tax if the goods are exempt from customs duties under the unified customs law.
page 105 in ZATCA's glossary PDF
الإقرار الجمركي
Customs Declaration
Déclaration en douane海关申报
The goods declaration or the declaration submitted by the importer or his representative describing the elements identifying the declared goods and quantity thereof in details according to the provisions of this law.
page 108 in ZATCA's glossary PDF
الإقرار الجمركي للمسافرين
Customs Declaration For Travelers
Déclaration de Zakat旅客海关申报
It is a form submitted by the traveler upon entering or leaving the Kingdom of Saudi Arabia in which he declares about a group of items that must be declared, such as coins and jewelry whose value reaches 40,000 SAR or more, as well as purchases whose value exceeds 3,000 SAR or more, as well as goods subject to excise tax, goods and materials prohibited and restricted.
page 109 in ZATCA's glossary PDF
البضائع المتطابقة
Identical Goods
Marchandises identiques相同的商品
They mean goods that are similar in all respects, including physical characteristics, quality and goodwill. Minor differences in appearance would not preclude goods otherwise conforming to the definition from being regarded as identical.
page 118 in ZATCA's glossary PDF
البضائع المتماثلة
Similar Goods
Marchandises similaires类似商品
They mean goods, although not similar in all respects, have similar characteristics and material components facilitating the performance of its functions and have an interchangeable commercial nature. The quality, goodwill and trademark of goods are among the factors to be considered in determining whether goods are similar.
page 119 in ZATCA's glossary PDF
البضائع المستعملة المؤهلة
Eligible Used Goods
Marchandises d’occasion admissibles合格的二手商品
Goods prescribed by ZATCA as eligible for calculating VAT based on profit margin.
page 120 in ZATCA's glossary PDF
البضائع المستوردة قيد التثمين
Imported Goods being Valued
Marchandises importées en cours d’évaluation正在评估的进口货物
The goods being valued for customs purposes.
page 121 in ZATCA's glossary PDF
البضائع المقيدة
Restricted Goods
Marchandises soumises à restrictions限制性货物
Means any imported or exported goods which are restricted under the provisions of the Common Customs Law for GCC states or any other law.
page 122 in ZATCA's glossary PDF
البضائع الممنوعة
Prohibited Goods
Marchandises interdites违禁货物
Any imported or exported goods which are prohibited under the provisions of the Common Customs Law for GCC Countries or any other law.
page 123 in ZATCA's glossary PDF
بضائع ثقيلة أو ضخمة
Heavy or Bulky Goods
Marchandises lourdes ou volumineuses重型或大型货物
Any heavy or bulky object, which due to its weight, size or nature cannot be normally carried in a closed road vehicle or closed container.
page 124 in ZATCA's glossary PDF
بضائع معفاة
Exempted Goods
Marchandises exemptées免税货物
Goods which are required to undertake normal Customs Procedures on import or export but on which no customs duty is paid.
page 125 in ZATCA's glossary PDF
بوليصة الشحن
Bill of Lading
Connaissement提货单
A “Bill of Lading” is a legal contract that serves three major functions. It is: 1. a receipt for goods 2. a document of title; 3. evidence of a contract for the carriage of goods. It is a document which is prepared and issued by a shipping company when goods under export are shipped by sea. B/L serves several purposes 4. it is taken as evidence that the shipping company has taken the control of goods and placed on the vessel for transporting by sea from the port of exporting country to the importing country without unloading and tampering with during the voyage; 5. it is a receipt for goods shipped and provides certain details such as number of packages, marks and numbers, broad description of the goods, vessel’s name, port of shipment, amount of overseas freight and the condition of the goods when placed on board, 6. it is also a document of title, which means that the company to whom the goods are addressed for delivery in the importing country, has the right to possess the goods, 7. Date of bill of lading is generally considered as the date of export. Thus, it is as equally an important document as the commercial invoice and as such it should be checked thoroughly and carefully. If there is any unauthorised change either in respect of packages, description, date of issue etc., shipping company should be contacted to confirm the true facts.
page 127 in ZATCA's glossary PDF
بوليصة الشحن من سفينة إلى أخرى
Bill of Lading Transshipment
Connaissement Transbordement提货单 （从艘船到另一艘船的运输）
This type of B/L is slightly different from a standard bill of lading in that it names intermediate ports as well as the terminal ports, and usually shows the name of the subsequent vessel that is expected to carry out the next part of the voyage. Normally, the entire overseas freight costs from the original port of export to final destination are collected by the first shipping company, who then passes on an agreed proportion to the next shipping company.
page 131 in ZATCA's glossary PDF
بيان «تصريح» العبور
Transit »permit«
Permis de transit过境“许可”声明
The full statement that shall be submitted upon every transit process in the country where the process starts.
page 132 in ZATCA's glossary PDF
البيان الجمركي
Customs Declaration
Déclaration en Douane海关申报
Is defined in the Common Customs Law as: ”The goods declaration or the declaration submitted by the importer or his representative describing the elements identifying the declared goods and quantity thereof in details according to the provisions of Common Customs law“.
page 133 in ZATCA's glossary PDF
بيان الحمولة
Manifest
Manifeste货物舱单
A document containing a full description of the goods carried on the various means of transport.
page 134 in ZATCA's glossary PDF
بيان الشحن
Cargo Declaration
Déclaration de cargaison货运申报
Information submitted prior to or on arrival or departure of a means of transport for commercial use that provides the particulars required by the Authority relating to cargo brought to or removed from the customs territory.
page 135 in ZATCA's glossary PDF
تحرير البضاعة
Release of Goods
Mainlevée des marchandises释放货物
The action by customs to permit goods undergoing clearance to be placed at the disposal of the persons concerned.
page 139 in ZATCA's glossary PDF
التخزين المؤقت للبضائع
Temporary Storage of Goods
Entreposage temporaire de marchandises临时储存的货物
Storing of goods under customs control in premises and enclosed or unenclosed spaces specified by the customs (temporary stores) pending lodgement of the goods declaration.
page 140 in ZATCA's glossary PDF
التخليص
Clearance
Dédouanement清关
The completion of the Customs Procedures necessary to allow goods to enter home use, to be exported or to be placed under another customs procedure.
page 141 in ZATCA's glossary PDF
التخليص الجمركي
Customs Clearance
Dédouanement des marchandises清海关
Documentation of the customs declarations for the imported, exported and transit goods according to the customs procedures.
page 142 in ZATCA's glossary PDF
التدقيق بعد الفسح
Post Clearance Audit
Audit après dédouanement清理后的审计
The structured examination of a business’s relevant commercial systems, sales contracts, financial and non-financial records, physical stock and other assets as a means to measure and improve compliance.
page 143 in ZATCA's glossary PDF
التسوية الإدارية لجنحة جمركية
Administrative Settlement of a Customs offence
Règlement administratif d’une infraction douanière海关违法行为的行政解决
Under the WCO glossary of international customs terms this term means the procedure laid down by national legislation under which the customs are empowered to settle a customs offence either by ruling thereon or by means of a compromise settlement.
page 147 in ZATCA's glossary PDF
تصدير السلع
Export of Goods
Exportation de marchandises更正货物出口
Supply of goods from any member state to outside of the GCC Territory in accordance with the provisions of the Common Customs Law, during the transitional period, an export of goods includes goods exported to any place outside of KSA territory.
page 150 in ZATCA's glossary PDF
التعرفة الجمركية
Customs Tariff
Tarif douanier海关关税
Means the nomenclature containing the descriptions of the goods and the respective taxes and customs duties as well as the rules and notes of the kinds and types of goods.
page 154 in ZATCA's glossary PDF
تقييد البضائع
Restriction of Goods
Restriction des marchandises货物限制
A legal requirement by law for the submission and approval of an application or other document (other than for customs procedure) as a prior condition to importation or exportation.
page 157 in ZATCA's glossary PDF
تقييم الرسوم والضرائب
Assessment of Duties and Taxes
Évaluation des droits et taxes关税及税费评估
A determination of the amount of duties and taxes payable.
page 159 in ZATCA's glossary PDF
التهريب
Smuggling
Contrebande走私
Means the importation or attempted importation of goods with intent to defraud the revenue.
page 162 in ZATCA's glossary PDF
تهريب جمركي
Customs Fraud
Fraude douanière海关走私
Any act by which a person deceives, or attempts to deceive customs and thus evades, or attempts to evade, wholly or partly, the payment of duties and taxes or the application of prohibitions or restrictions laid down by customs law or obtains, or attempts to obtain, any advantage contrary to customs law, thereby committing a customs offence.
page 163 in ZATCA's glossary PDF
الجمارك
Customs
Douane海关
Under the WCO glossary of international customs terms this term means the government service which is responsible for the administration of customs law and the collection of duties and taxes, and which also has the responsibility for the application of other laws and regulations relating to the importation, exportation, movement or storage of goods.
page 174 in ZATCA's glossary PDF
الحاوية
Container
Conteneur集装箱
A type of transport equipment such as a truck equipped with a crane, portable tank, or other similar structures.
page 177 in ZATCA's glossary PDF
حصة التعرفة
Tariff Quota
Contingent tarifaire关税份额
Means any preset value or quantity, authorized for importation or exportation of given goods, during a specified period, with a reduction of the customs duties, and beyond which any additional quantity of these goods can be imported or exported by paying normal customs duties.
page 181 in ZATCA's glossary PDF
حمولة استثنائية
Exceptional Cargo
Cargaison exceptionnelle超载的货物
Goods that are not usually loaded in a transport unit that can be packaged and sealed due to weight, size or nature, provided that such goods can be easily recognized.
page 189 in ZATCA's glossary PDF
حيازة السلع لأغراض تجارية
Possession of Goods for Commercial Purposes
Possession de marchandises à des fins commerciales为商业目的获取货物
Possession of excise goods for the purposes of commercial activities, or any related activities, or possession of excise goods in a quantity that exceeds the limits determined by ZATCA.
page 191 in ZATCA's glossary PDF
الخصم النسبي
Proportional Deduction
Déduction proportionnelle相对折扣
The method of calculating deductible tax when the input tax is related to goods and services used to make taxable supplies and non-taxable supplies, based on the proportion referable to the taxable supplies.
page 198 in ZATCA's glossary PDF
الخط الجمركي
Customs Line
Ligne douanière海关线路
Means that line conforming to the political boundaries separating between the country, the adjacent countries and the seashores surrounding that country.
page 199 in ZATCA's glossary PDF
الدائرة الجمركية
Customs Office
Ligne douanière海关线路
Means the sector, designated by the Minister, at each seaport, airport, and land port or at any other place where there is a branch office of the administration authorized to complete all or some of the customs procedures.
page 200 in ZATCA's glossary PDF
دفتر الإدخال المؤقت
ATA Carnet
Carnet ATA临时输入簿（ATA）
The temporary admission documents used for the temporary admission of goods, excluding means of transport.
page 205 in ZATCA's glossary PDF
دفتر المرور الجمركي
CPD Carnet
Carnet CPD海关过境的关簿（CPD）
Means the temporary admission documents used for temporary admission of means of transport.
page 206 in ZATCA's glossary PDF
رخصة الاستيراد التصدير (تصريح الاستيراد التصدير)
Import/Export Licence (Import/Export permit)
Licence d'importation/exportation (permis d'importation/exportation)进出口执照（进出口许可证）
An authorization issued by a competent authority for the importation or exportation of goods subject to restriction.
page 211 in ZATCA's glossary PDF
الرسوم
Duties
Droits费用
The amounts collected by the Authority for services.
page 212 in ZATCA's glossary PDF
الرسوم الجمركية
Customs Duties
Droits de douane关税
Duties laid down in the customs tariff to which goods are liable on entering or leaving the customs territory.
page 215 in ZATCA's glossary PDF
الرسوم والضرائب
Duties and Taxes
Droits et taxes关税和税收
Import duties and taxes and/or export duties and taxes.
page 216 in ZATCA's glossary PDF
الرسوم والضرائب وفق ا للقيمة
Ad Valorem Duties and Taxes
Droits et taxes ad valorem按价值计算的税费和费用
Under the WCO glossary of international customs terms this term means any duties and taxes which are calculated on the basis of value. Apart from customs duties, VAT is another example of an advalorem tax that is used in many countries.
page 217 in ZATCA's glossary PDF
رسوم الاستيراد
Import Duties and Taxes
Droits et taxes d'importation进口税
Customs duties and all other duties, taxes or charges which are collected on or in connection with the importation of goods, but not including any charges which are limited in amount to the approximate cost of services rendered or collected by the customs on behalf of another national authority.
page 218 in ZATCA's glossary PDF
الرقابة الجمركية
Customs Control
Contrôle douanier海关管制
Under the WCO glossary of international customs terms this term means the measures applied by customs to ensure compliance with customs law.
page 220 in ZATCA's glossary PDF
السلع
Goods
Biens商品
All types of material property (material assets), including water and all forms of power including electricity, gas, lighting, heating, cooling and air conditioning.
page 230 in ZATCA's glossary PDF
السلع العامة
Public Goods
Biens publics公共产品
Goods that would not be provided in a pure duty- free market system. This is because there are goods that display two particular characteristics: Non-rivalry consumption by one person does not reduce the amount available for others. The amount available for others. Non- excludability, meaning that once a good (or service) is provided, people cannot be prevented from consuming it, even if they have not paid for it.
page 231 in ZATCA's glossary PDF
السوق الحرة
duty-free market
Boutique hors taxes自由市场
Means that licensed building or place where goods are placed free of customs duties for purposes of display or sale.
page 235 in ZATCA's glossary PDF
الشحنة
Consignment
Consignation货物
Goods, which are either sent sequentially from one exporter to one consignee or covered by a single transport document, including their shipment from an exporter to a consignee or if otherwise such document is absent is covered by a single invoice.
page 239 in ZATCA's glossary PDF
شهادة المنشأ
Certificate of Origin
Certificat d’origine原产地证书
A specific form identifying the goods, in which the authority or body empowered to issue. It certifies expressly that the goods to which the certificate relates originate in a specific country. This certificate may also include a declaration by the manufacturer, producer, supplier, exporter or other competent person.
page 252 in ZATCA's glossary PDF
شهادة المنشأ المصدقة
Certified Declaration of Origin
Déclaration d’origine certifiée经认证的原产地证书
A declaration of origin certified by an authority or body empowered to do so.
page 253 in ZATCA's glossary PDF
الصادرات
Exports
Exportations出口
Goods and services produced by one country and sold to other countries. Strong export activity is essential for achieving a trade surplus.
page 255 in ZATCA's glossary PDF
العبور الجمركي
Customs Transit
Transit douanier海关过境
Means the customs procedure under which goods are transported under customs control from one customs office to another.
page 282 in ZATCA's glossary PDF
عملية النقل البري
TIR Transport
Transport TIR陆运流程
The transport of goods from a customs office of departure to a customs office of destination.
page 294 in ZATCA's glossary PDF
عملية عبور
Transit Process
Processus de transit过境过程
Transport of goods from customs release office to destination office.
page 295 in ZATCA's glossary PDF
العميل النهائي للسلع أو الخدمات الرئيسية
End Customer (for Underlying Goods or Services)
Client final (pour les biens ou services sous jacents)主要商品或服务的最终客户
The person who receives the underlying supply of goods or services regardless of whether the ”end customer“ also consumes or benefits from the goods or services.
page 298 in ZATCA's glossary PDF
فحص البضائع
Examination of Goods
Examen des marchandises货物检验
The physical inspection of goods by customs toensure that the nature, origin, condition, quantity and value of the goods are in accordance with the particulars furnished in the goods declaration.
page 308 in ZATCA's glossary PDF
قائمة التعرفة
Tariff Nomenclature
Nomenclature tarifaire关税清单
It means any classification and coding system introduced by national administrations or customs or economic unions to designate commodities or groups of related commodities for customs tariff purposes.
page 309 in ZATCA's glossary PDF
قانون التعرفة والجمارك لدول مجلس التعاون الخليجي
GCC Tariff and Customs Law
Droit douanier et tarif commun du CCG海湾合作委员会关税和海关法
The Common customs Law of the GCC States was adopted in 1999 for unification of the customs laws and procedures in the customs administrations of the GCC States. It involves adoption of a common customs law, which unifies customs procedures in all GCC customs administrations and enhances cooperation among member states in the customs field.
page 310 in ZATCA's glossary PDF
قانون الجمارك
Customs Law
Loi douanière海关法
The statutory and regulatory provisions relating to importation, exportation, movement or storage of goods, the administration and enforcement of which are specifically charged to the customs, and any regulations made by customs under their statutory powers.
page 311 in ZATCA's glossary PDF
القيمة للأغراض الجمركية
Customs Value
Valeur en douane海关价值
Value of imported goods for the purpose of imposing customs duties according to value.
page 318 in ZATCA's glossary PDF
القيود غير الجمركية
Non-Tariff Restrictions
Restrictions non tarifaires非关税限制
Measures and actions that the state party may take to control imports for other than regulatory or statistical purposes. These restrictions include in particular quantitative, monetary and administrative restrictions on imports.
page 319 in ZATCA's glossary PDF
الكيان المبلغ
Reporting Entity
Entité déclarante报告实体
It refers to the constituent entity of a Multinational Enterprise (MNE) Group that is required to file the Country-by-Country Report (CbCR) to ZATCA or any other tax authority on behalf of the MNE Group.
page 322 in ZATCA's glossary PDF
مانيفست الشحن
Cargo Manifest
Manifeste de cargaisonManvest 为装运
A listing of the goods comprising the cargo (freight) carried in a means of transport or in a transport unit. The cargo manifest which gives the commercial particulars of the goods, such as transport document numbers, consignors, consignees, marks and numbers, number and kind of packages, descriptions and quantities of the goods, may be used in place of the cargo declaration.
page 325 in ZATCA's glossary PDF
المخلص الجمركي
Customs Broker
Commissionnaire en douane海关清关员
Means any legal or natural person licensed to undertake customs clearance for the account of the others.
page 332 in ZATCA's glossary PDF
المرسل إليه
Consignee
Destinataire收件人
The recipient to whom goods are physically delivered by a supplier or consignor.
page 335 in ZATCA's glossary PDF
المسار المعتمد من الجمارك
Customs Approved Route
Itinéraire approuvé par la douane海关批准的路线
Any road, railway, waterway, airway and any other route (pipeline, etc.), which must be used for the importation, customs transit and exportation of goods.
page 337 in ZATCA's glossary PDF
مساعد المخلص الجمركي
Customs Broker Assistant
Assistant du commissionnaire en douane海关清关助理
Any natural person licensed to perform the administrative functions of customs clearance activity and follow up the customs actions on behalf of the customs broker.
page 338 in ZATCA's glossary PDF
المستودع
Warehouse
Entrepôt douanier仓库
Means the place or facility wherein the goods are deposited under supervision of the administration suspension of customs duties.
page 340 in ZATCA's glossary PDF
المستودع الضريبي
Tax Warehouse
Entrepôt fiscal税收仓库
The designated place where it is permitted to the licensee to produce, transfer, store, or receive excise goods under tax suspension arrangement.
page 341 in ZATCA's glossary PDF
مستودع جمركي (مستودعات مرخصة)
Bond or Bonded Warehouse (Licensed Warehouses)
Entrepôt sous douane (entrepôt agréé)海关仓库（许可仓库）
A building approved by the customs authorities for the storage of imported goods without payment of duties until their removal on payment of duty or for re-export.
page 342 in ZATCA's glossary PDF
المستورد
Importer
Importateur进口商人
The natural or legal person importing the goods.
Appears on import documentation and in returns; the exporter is its counterpart.
page 343 in ZATCA's glossary PDF
الم ص در
Exporter
Exportateur出口商
The natural or legal person exporting the goods.
page 350 in ZATCA's glossary PDF
مكتب المقصد
Transit Office
Bureau de transit目的地办公室
An office of a contracting party where a transport unit passes through during the transit process.
page 363 in ZATCA's glossary PDF
مندوب المخلص الجمركي
Customs Broker Agent
Agent en Douane海关清关员的代表
Any natural person licensed to perform customs procedures.
page 373 in ZATCA's glossary PDF
منشأ البضاعة
Origin of Goods
Origine des marchandises货物来源
The producing country, whether these goods are natural resources, agricultural crops-animal or industrial products.
page 374 in ZATCA's glossary PDF
المنطقة الجمركية
Customs Zone
Zone Douanière关税区
It is the part of the lands or seas subject to the customs control and procedures.
page 376 in ZATCA's glossary PDF
المنطقة الحرة
Free Zone
Zone franche自由区
Means a part of the state’s territories in which commercial or industrial activities are exercised under the respective laws of that state. Any goods entering that zone are considered to be outside the customs zone and shall not be subject to the usual customs control and procedures.
page 377 in ZATCA's glossary PDF
منطقة العبور
Transit Zone
Zone de Transit过境区
Territories of the contracting parties to the agreement on the regulation of transit transport among Arab States.
page 378 in ZATCA's glossary PDF
ميناء حر (منطقة حرة)
Free Port (Duty Free Port or Zone)
Port franc (zone franche)自由港（自由区）
It is a port where no customs duties are levied on the imported goods. Singapore and Hong Kong are considered as the biggest free ports.
page 382 in ZATCA's glossary PDF
الناقل
Carrier
Transporteur承运人
Means the owner of a means of transportation or his authorized representative.
page 384 in ZATCA's glossary PDF
النطاق الجمركي
Customs Territory
Territoire douanier海关范围
Means that part of lands or seas subject to specific customs control and procedures, including:
page 389 in ZATCA's glossary PDF
النقل الدولي
International Transport
Transport international国际运输
The supply of a transport service by means of a vehicle, aircraft, or vessel with a driver, pilot, or crew as the case may be for the purpose of performing such service, provided that the international transport service includes the transport of goods or passengers from and to the Kingdom.
page 393 in ZATCA's glossary PDF
نقل الركاب
Passenger Transport
Transport de passagers客运
A transport service where one or more passengers are transported in any vehicle from one place to another, regardless of whether the vehicle is designed for passenger transportation or the supplier is licensed to provide passenger transport. Any goods carried with a passenger is part of passenger transportation.
page 394 in ZATCA's glossary PDF
وحدة نقل
Transport Unit
Unité de transport运输单位
Means any means of transporting goods suitable for use in a customs transit operation or under customs seal.
page 398 in ZATCA's glossary PDF
وسائل النقل المؤهلة
Qualifying Means of Transport
Moyen de transport admissible合格的交通工具
Any vehicle, vessel or aircraft designed or adapted to carry a minimum of (10) people, or designed to carry goods on a commercial basis which is used predominantly for international transportation and not domestic passenger transportation.
page 399 in ZATCA's glossary PDF
وسيط جمركي
Customs Broker
Commissionnaire en douane海关中介
It means any legal or natural person licensed to undertake customs clearance for the account of others.
page 400 in ZATCA's glossary PDF
وصف التعرفة
Tariff Description
Description tarifaire关税描述
Means the description of an article or product in accordance with the terminology used in the tariff nomenclature.
page 401 in ZATCA's glossary PDF
وكيل التخليص الجمركي
Customs Clearing Agent
Agent de dédouanement清关代理人
A person who carries on the business of arranging for the customs clearance of goods and who deals directly with customs for and on behalf of another person.
page 408 in ZATCA's glossary PDF
Procedure and compliance 15
إجراءات الفحص والربط
Assessment and Examination Procedures
Procédures d’Évaluation et de contrôle税务审查和联动程序
ZATCA has the right to conduct assessment and examination procedures; To make sure that the taxpayer has fulfilled the obligations imposed on him by the income tax law, and to correct or amend the tax indicated in his declaration to make it compatible with the provisions of the law. The taxpayer is obligated to cooperate with ZATCA inspectors by providing them with all information and documents upon their request. Inspectors have the right to make a tax assessment if the taxpayer does not submit his declaration.
page 74 in ZATCA's glossary PDF
الاستئناف
Appeal
Recours上诉
When the person who is issued with a decision or judgment appeals to the committee for settlement of violations and tax disputes or to the competent judicial authority within the specified period.
page 82 in ZATCA's glossary PDF
استرداد الضريبة
Tax Refund
Remboursement d’impôt退回税款
It is a refund request submitted by the taxpayer himself, or whoever acts on his behalf by an official power of attorney. After that ZATCA evaluates the taxpayer’s request and ensures that there are overpaid amounts, then processes the refund within thirty days from the date on which ZATCA received the application.
page 89 in ZATCA's glossary PDF
الاعتراض
The Objection
L’Objection异议
A formal objection made to the relevant committee or judicial body by a taxable person to an assessment or decision issued by the Authority.
page 103 in ZATCA's glossary PDF
الإقرارات الضريبية
Tax Returns
Déclarations fiscales纳税申报表
Represents the information and data specified for tax purposes and submitted by a taxable person or a person authorized to act on his behalf for each tax period in accordance with the form prescribed by the Authority.
The periodic filing, separate from invoicing: e-invoicing neither replaces it nor files it for you.
page 111 in ZATCA's glossary PDF
االمتثال
Compliance
Conformité合规性
Voluntary compliance with the provisions of laws, regulations, and bylaws for zakat or tax.
page 113 in ZATCA's glossary PDF
تاريخ سريان التسجيل
Date of Registration
Date d’enregistrement注册生效日期
The date on which the person is registered in accordance with the provisions of the Value Added Tax Law and its Implementing Regulation in the Kingdom of Saudi Arabia, or as specified in the tax registration certificate issued by ZATCA.
page 138 in ZATCA's glossary PDF
تقسيط الضريبة
Tax Installment
Acomptes d’impôt分期纳税
Paying the tax due in partial installments when a taxpayer faces difficulties in paying the amounts due in full, installments are paid according to a schedule approved by ZATCA after making a down payment by the taxpayer.
page 156 in ZATCA's glossary PDF
التقييم
Assessment
Évaluation评估
An assessment of a taxable person’s net tax due is made either by a taxable person upon submitting the tax return or by the Authority in any other circumstances.
page 158 in ZATCA's glossary PDF
التهرب الضريبي
Tax Evasion
Fraude fiscale逃税
All actions taken for the purpose of avoiding tax payments, in whole or in part, or performing actions that would unlawfully result in a tax refund.
page 161 in ZATCA's glossary PDF
شهادة التسجيل
Registration Certificate
Certificat d’immatriculation注册证书
A certificate obtained by the establishment in the event that the registration requirements in the ZATCA system are fulfilled; it must be obtained within the first fiscal year in the first 12 months of practicing the activity.
page 248 in ZATCA's glossary PDF
الشهادة الفورية
Instant Certificate
Certificat instantané即时证明
A certificate issued immediately after submitting returns related to zakat for a specific financial period and paying its related payments.
page 251 in ZATCA's glossary PDF
طلب تخفيض الدفعات المعجلة
Request of Reducing the Expedited Payments
Demande de réduction des paiements anticipés减少加速付款申请
A written request submitted by the taxpayer to ZATCA supported by justifications and proper documents to reduce the value of the second and third expedited payments because of the decrease in his revenues. ZATCA may reduce the value of the due payments solely upon its judgement that the taxpayer’s income for the current year is less than the income of the previous year by a minimum of 30%.
page 278 in ZATCA's glossary PDF
طلب الاسترداد
Refund Request
Demande de remboursement退税申请
It is a request submitted by the taxpayer or his representative to ZATCA requesting a refund of the tax paid in excess, or any other amounts paid in excess, in accordance with the terms and provisions mentioned in the laws, regulations, and bylaws issued by ZATCA.
page 279 in ZATCA's glossary PDF
معالج المعدن
Metal Refiner
Affineur de métal金属加工
Any person who carries on the refining by any process of a commodity into a qualifying metal.
page 353 in ZATCA's glossary PDF
General tax and legal terms 154
آراء العموم
Public Opinions
Opinions publiques
Feedback and posts of the public, specialists, or stakeholders regarding ZATCA rules and regulations prior to their issuance or amendment.
page 61 in ZATCA's glossary PDF
الاتفاقية الدولية
The International Agreement
L’Accord International国际协定
The Multilateral Convention for Mutual Administrative Assistance in Tax Matters, any bilateral or multilateral tax convention, or any tax information exchange agreement to which the Kingdom is a party and pursuant to which jurisdictions commit to the mutual exchange of tax information, including automatic exchange of information.
page 63 in ZATCA's glossary PDF
اتفاقية الس لطة المختص ة المؤهلة
Qualifying Competent Authority Agreement
Accord entre Autorités Compétentes合格主管当局协议
Means an agreement that is between authorized representatives of the jurisdictions that are parties to an international agreement pursuant to which the jurisdictions are required to automatically exchange CbC reports.
page 64 in ZATCA's glossary PDF
الاتفاقية الموحدة
The Unified Agreement
L’Accord unifié统一协定
The Unified Agreement for Excise Tax of GCC, which was published on May 26, 2017.
page 65 in ZATCA's glossary PDF
اتفاقيات تبادل المعلومات
Exchange of Information Agreements
Accords d’Échange d’Informations信息交换协议
Agreements concluded between Saudi Arabia and other countries to improve international tax compliance, which provides for the exchange of financial accounts information on a regular basis.
page 70 in ZATCA's glossary PDF
الأجر الفعلي (الأجور)
The Actual Pay/Wage
Salaire Effectif实际工资或（工资）
The base pay or wage plus all other accrued increases determined for the employee in exchange for an effort made by him at work, or risk in the performance of his work or which the employer decides for the work performed under the employment contract or the employment regulation system.
page 71 in ZATCA's glossary PDF
الاحتيال التجاري
Commercial Fraud
Fraude commerciale商业欺诈
Any offence against statutory or regulatory provisions which customs is responsible for enforcing, committed in order to:
page 76 in ZATCA's glossary PDF
الإدخال المؤقت
Temporary Admission
Admission Temporaire临时入境
Goods shall be temporarily admitted without collection of customs duties and taxes or restrictions and bans on import.
page 78 in ZATCA's glossary PDF
الاستخدام الدائم للسلع الرأسمالية
Permanent Taxable Usage
Utilisation taxable permanente资本货物的永久使用
It refers to the portion of taxable usage arising following the permanent change of use from the sale or disposal of a capital asset. The permanent taxable usage of a taxable sale of a capital asset is 100%.
page 83 in ZATCA's glossary PDF
استرجاع الرسوم الجمركية
Drawback
Remboursement des droits de douane关税退税
An amount of import duties and taxes repaid under the drawback procedure.
page 84 in ZATCA's glossary PDF
استهلاك الخدمات
Consumption of Services
Consommation de services服务消耗
Is a term used to determine the place where a customer receives and makes actual use of a supply of services provided to him.
page 85 in ZATCA's glossary PDF
الاسم المعرف
Identifying Name
Nom d’identification已知名称
Means a name other than the legal name of a person that could identify a person. This includes names used in the ordinary course of business or used in conducting business activities such as tradenames.
page 90 in ZATCA's glossary PDF
الأشخاص المرتبطون
Related Persons
Personnes Liées相关人员
Two or more persons, where one of them has the authority to direct and supervise others, so that he has administrative authority that enables him to influence the work of other people financially, economically, or organizationally. That includes persons under the authority for a third party which enables him to influence their work financially, economically, or organizationally.
page 91 in ZATCA's glossary PDF
الأشخاص المستقلون
Independent Persons
Personnes indépendantes独立人士
Persons that are not related persons or persons under common control.
page 92 in ZATCA's glossary PDF
األصول
Assets
Actifs资产
Things that have earning revenues or some other value to their owner.
page 95 in ZATCA's glossary PDF
الأصول الرأسمالية
Capital Assets
Actifs immobilisés资本资产
Material and immaterial assets that form part of a business’s assets allocated for long term use as a business instrument or means of investment.
page 96 in ZATCA's glossary PDF
الأصول الملموسة (المادية)
Tangible Assets (Material)
Actifs corporels (matériels)有形资产（物质资产）
Represent assets that have a physical form. Tangible assets include both fixed assets such as machinery, buildings and land and current assets such as inventory.
page 97 in ZATCA's glossary PDF
أصول صندوق الوقف
Trust Assets
Actifs fiduciaires捐赠基金的资产
Assets held on trust and managed for a specific purpose. Trust assets may include both monetary assets and non-monetary assets.
page 98 in ZATCA's glossary PDF
الأصول غير الملموسة (غير المادية)
Intangible Asset (Non-Material)
Actif incorporel无形资产（非物质资产）
An identifiable non-monetary asset without physical substance. These assets are expected to have economical benefits in the future.
page 99 in ZATCA's glossary PDF
إعادة الهيكلة
Business Restructuring
Restructuration d’entreprise重组
Means a crossborder or domestic reorganization of the commercial or financial relations between related persons, including the termination or substantial renegotiation of existing arrangements.
page 102 in ZATCA's glossary PDF
الإفراج
Releasing
Mainlevée放行
Taking the excise goods out of the suspended status to the taxation status, and from the tax depository to the markets to be available for customers.
page 106 in ZATCA's glossary PDF
الالتزام
Commitment
Engagement承诺
It is the fulfillment of all the obligations, tasks, and duties imposed on the taxpayer or the person subject to tax as per laws, regulations and bylaws issued by ZATCA.
page 112 in ZATCA's glossary PDF
اإليراد
Revenue
Revenu收入
The amount received by a producer from the sale of goods and services (the product of market price and quantity sold).
page 116 in ZATCA's glossary PDF
بطاقة الضمان
Bond Card
Carte de Caution保修卡
A card issued by a guarantor or surety proving the carrier is covered by a bond hereunder according to the provisions of the agreement on the regulation of ”Transit“ transport among Arab League countries.
page 126 in ZATCA's glossary PDF
البيع على الخارطة
Off Plan Sale
Vente sur plan地图上的销售
Sale or lease of a detached real estate unit before its construction is completed.
page 136 in ZATCA's glossary PDF
تاريخ استحقاق الضريبة
Tax Due Date
Date d’échéance de l’impôt纳税到期日
Tax becomes due on the date of the supply of goods and services, the date of issuance of the tax invoice or upon partial or full receipt of the consideration, whichever comes first. However, this date may differ from the actual date of services or goods provided.
page 137 in ZATCA's glossary PDF
التركة أو الميراث
Estate
Propriété遗产或继承
Assets of a deceased natural person or persons. The estate may include both monetary and non-monetary assets.
page 144 in ZATCA's glossary PDF
التسعير وفق ا للسعر المحايد
Arm’s Length Pricing
Prix de pleine concurrence按照中性价格定价
The pricing of a service, goods, capital loan or intangibles which two or more independent enterprises determine according to market forces and independent transaction conditions.
page 146 in ZATCA's glossary PDF
تسوية صلاحية
Compromise Settlement
Règlement transactionnel和解协议
An agreement under which the customs, being so empowered, consent to waive proceedings in respect of a customs offence subject to compliance with certain conditions by the person(s) implicated in that offence.
page 148 in ZATCA's glossary PDF
التصحيح
Correction
Correction更正
A notification made to the Authority by the taxable person in relation to an error or incorrect amount made in a filed tax return, for the purpose of correcting the tax return.
page 149 in ZATCA's glossary PDF
التصرف
Transaction
Transaction行动
The tendency of the will to have a specific legal effect, and this effect is represented by the creation of a right that results from it. For example, the contracts concluded with the transfer of ownership of real estate between two parties, as it is a legal act based on the convergence of two wills, and a system that acquires real rights. The same applies to the will, as it is a legal act based on a unilateral will, and it also acquires specific rights.
page 151 in ZATCA's glossary PDF
التصرف العقاري
Real Estate Transation
Transaction immobilière房地产处置
Any legal disposition that transfers the ownership of the property, or its possession for the purpose of owning it, or possession of its benefit, including without limiting the contracts that consist of transferring the beneficial rights or long term lease rights, such as: sale, compensation, donation, bequest, swap, lease, finance lease, and transfer of shares in real estate companies, or usufruct right determination for a period of more than 50 years.
page 152 in ZATCA's glossary PDF
تعويض مقاصة
Offset Compensation
Compensation抵消补偿
Any condition or undertaking that promotes local development or improves balance of payments regarding any party such as use of local content, technology licenses, investment, counter trade and similar procedures.
page 155 in ZATCA's glossary PDF
تكاليف التعبئة
Packing Costs
Frais d’emballage包装成本
The cost of all containers (excluding containers) and coverings of whatever nature and packing, whether for labor or material, used in packing the goods for shipment.
page 160 in ZATCA's glossary PDF
الجهات والمشروعات ذات النفع العام
Entities and Projects of Public Benefit
Entités et projets d’utilité publique公共利益实体和项目
The bodies and institutions that bear this capacity under the system of associations and civil institutions. The system of civil societies and institutions has defined those bodies as those carrying general purposes such as humanitarian, social, cultural, professional and scientific purposes that they seek to achieve through community service.
page 175 in ZATCA's glossary PDF
الحركة الداخلية
Domestic Traffic
Trafic intérieur国内部运输
The transport of goods carried within the territory of a State for discharge in a place within the territory of the State itself.
page 179 in ZATCA's glossary PDF
حق الانتفاع
Right of Usufruct
Droit d’usufruit用益物权
A tangible right that entitles the beneficiary to access the property of others, and to utilize it. This right is established by the approval of the parties, or by the law, and it can be restricted for a specific term or condition.
page 182 in ZATCA's glossary PDF
حق الملكية
Ownership Right
Droit de propriété财产权
The right that entitles its owner to use all the rights to a tangible thing in a specific way, whereby the owner of the right can monopolize all the benefits, including the right to use, exploit, and dispose of it.
page 184 in ZATCA's glossary PDF
حقوق الملكية الفكرية
Intellectual Property Rights
Droits de propriété intellectuelle知识产权
Means the following rights: 1. Copyright and related rights; 2. trademarks: any sign, including words, names, letters, numerals, figurative elements and combinations of colours, or combinations of all, used by a manufacturer or merchant to identify its goods and distinguish them from those manufactured or sold by others; 3. geographical indications, which identify a good as originating in the territory of a state, or a region or locality in that territory, where a given quality, reputation or other characteristic of the good is essentially attributable to its geographical origin; 4. industrial designs; 5. patents which shall be available for any inventions, whether products or processes, in all fields of technology, provided that they are new, involve an inventive step and are capable of industrial application; 6. layout design (topographies) of integrated circuits: either a protected layout design or an integrated circuit in which a protected layout design is incorporated; 7. Protection of undisclosed information such as trade secrets and other business confidential information. Notes: This term is defined by the World Intellectual Property Organization.
page 185 in ZATCA's glossary PDF
الحيازة الضمنية
Constructive Possession
Possession constructive默示占有
A term referring to the circumstance where a person holds legal ownership of an asset, without holding the physical possession or the right to use this asset.
page 192 in ZATCA's glossary PDF
الحيازة الفعلية
Actual Possession
Possession effective实际保有权
A term referring to the case circumstance where a person holds physical possession and right to use of an asset (whether or not that person holds legal ownership).
page 193 in ZATCA's glossary PDF
الختم الضريبي
Tax Stamp
Timbre fiscal税收的印章
It means the unique mark stipulated in Article (1 ) of The Unified Agreement for Excise Tax of GCC which is a label, symbol, or mark placed on specific excise goods, designed electronically in terms of shape and information as determined by ZATCA.
The excise-goods stamp — not the cryptographic stamp on an e-invoice. This glossary does not define that one at all; its home is the E-Invoicing Regulation.
page 195 in ZATCA's glossary PDF
الخدمات المالية المرخصة
Regulated Financial Services
Services financiers réglementés获得许可的金融服务
Financial services that are governed by laws and regulations on what financial institutions are allowed to do.
page 196 in ZATCA's glossary PDF
الدخل
The Income
Le revenu收入
The total amount that a person earns from the work or activity he practices in accordance with the rules and provisions contained in the income tax law and its implementing regulation.
page 201 in ZATCA's glossary PDF
الدخل الخاضع للضريبة
Taxable Income
Revenu imposable应纳税的收入
Total income including all revenues, profits, and earnings resulting from practicing economic activities, regardless of its type and its method of payment including capital earnings and any incidental revenues minus the exempt income, in accordance with the provisions and rules contained in the income tax law and its implementing regulation
page 202 in ZATCA's glossary PDF
الدخل المعفى
Exempt Income
Revenu exonéré免税的收入
It is some form of non-taxable income, such as capital earnings achieved from disposal of securities, as well as the earnings resulting from disposal of properties that are not the assets used by the economic activity, in accordance with the income tax law and its implementing regulation.
page 203 in ZATCA's glossary PDF
الدفاتر التجارية
Commercial Books
Livres commerciaux商业账簿
The set of commercial books that the tax/zakat payer keeps, in which he records all the details of his business.
page 204 in ZATCA's glossary PDF
دولة الإقامة الضريبية أو دولة الإقامة لأغراض الضريبة
Tax Jurisdiction
idiction fiscale税务居住国或税务目的居住国
The jurisdiction in which a person is considered a person subject to tax or a taxpayer pursuant to the laws of that jurisdiction.
page 207 in ZATCA's glossary PDF
الرأي التوضيحي
Explanatory Opinion
Avis explicatif解释性意见
A legal opinion and statement issued by ZATCA for explanatory purposes to respond to a ruling when it appears to ZATCA that the requested matter does not require providing a ruling.
page 208 in ZATCA's glossary PDF
الراتب الأساسي/ الأجر
Basic Pay/Wage
Salaire de base本工资/薪水
All that is given to an employee in return for his/her work, under a written or unwritten work contract, regardless of the type of remuneration or payment method, and in addition to periodic increments.
page 209 in ZATCA's glossary PDF
رسوم الأرضيات
Demurrage
Surestarie地面费用
This term relates to the charges fixed by the Harbours Board on ships or cargo delayed in harbour in excess of the permissible clearance or delivery period. However, it does not affect the value of the goods but any considerable delay in processing or completion of Customs Procedures is bound to cause additional burden on the importer by way of demurrage accumulation. Hence speedy clearance helps importers as well as avoid congestion in the wharf.
page 213 in ZATCA's glossary PDF
رسوم التحصيل
Collection Fee (CF)
Frais de perception收取费用
Collection Fee Charge (percentage) imposed by the Shipping Co. where overseas freight and other charges are to be collected.
page 214 in ZATCA's glossary PDF
الرعاية الصحية
Healthcare
Soins de santé医疗保健
Preventive, therapeutic and rehabilitative services concerned with the health of the individual and the community at the primary, secondary and specialist levels. This may include the supply of medicine or medical items as a part of the therapeutic or health service.
page 219 in ZATCA's glossary PDF
الرقم الضريبي
Tax Number
Numéro fiscal税号
It is a fifteen digit number that the establishment obtains after registering for a value added tax or excise tax; it must appear in the invoice issued by the establishment and in the tax certificate.
page 221 in ZATCA's glossary PDF
الرقم المميز
TIN (Tax Identification Number)
Numéro d'identification fiscale (NIF)独特数字
A number consisting of ten digits. It is considered the establishment’s reference at ZATCA, it can be shown on the invoice of the establishment. Usually a TIN is used to identify the establishment at ZATCA.
page 222 in ZATCA's glossary PDF
السجلات المحاسبية
Accounting Records
Registres comptables计算记录
All documents, books, and accounting entries that contribute to preparing the financial statements including: records of assets, liabilities, and supporting documents, such as: checks, payment receipts, receipts, invoices... etc.
page 226 in ZATCA's glossary PDF
السعر المعياري
Standard Price
Prix standard标准价格
The price according to the standard price list as established by the Tax Authorities of GCC countries. The standard price is also known as the minimum price or minimum value.
page 227 in ZATCA's glossary PDF
السلطة المختصة
Competent Authority
Autorité compétente主管当局
Under the Common Customs Law for the Arab States of the Gulf the term ”competent authority“ means the authority to which the customs administration reports.
page 228 in ZATCA's glossary PDF
سعر الوحدة بأكبر كمية إجمالية
Unit Price at the Greatest Total Quantity
Prix unitaire à la plus grande quantité totale单价总额最大
The unit price at which certain goods are sold to unrelated persons, primarily at the level of trade after importation at its importation conditions or after further preparations or processing, if the importer so requested. Related persons mean:
page 229 in ZATCA's glossary PDF
السنة الضريبية
Tax year
Exercice de déclaration纳税年度
The fiscal year of the taxpayer as defined by the tax laws.
page 232 in ZATCA's glossary PDF
سندات الدين
Debt Security
Titre de créance债务债券
Any debt instrument that creates a debt that constitutes an acknowledgment of debt issued by companies, governments, or public institutions, such as sukuks. Debt securities are negotiable, including, but not limited to, bonds issued by companies, government bonds, asset-backed bonds, certificates of deposit, and bonds. Commercial papers such as checks and bills of exchange are excluded.
page 233 in ZATCA's glossary PDF
السندات المالية
Equity Security
Titre de participation金融债券
Any instrument that demonstrates legal ownership by a person in an entity or project. It includes shares, stocks, and any instrument or document representing an ownership right in an entity or project, or representing participation in the capital of an entity or project, or the right to receive profits or part thereof. Shareholding bonds may be negotiable.
page 234 in ZATCA's glossary PDF
السوق السوداء
Black Market
Marché noir黑市
This term is often used when goods are sold out at a higher price with a profiteering motive by creating scarcity by means of hoarding, (in such a situation common man/grassroots faces hardship because he pays a high price which does not actually represent the fair normal value.
page 236 in ZATCA's glossary PDF
الشحن الجوي
Air Freight
Fret aérien空運
Transportation of goods between countries by air.
page 238 in ZATCA's glossary PDF
الشخص الاعتباري
Legal Person
Personne morale法人
It refers to a company or other entity that has legal personality under the KSA Companies Law. A natural person is not regarded as a legal person, and a legal person does not include joint venture companies as defined in the KSA Companies Law.
page 240 in ZATCA's glossary PDF
الشخص المعين
Appointed Person
Personne désignée指定人员
An appointed person, whether he was an administrator, personal representative, executor of a will, receiver or liquidator who has been appointed legally to administer, manage, liquidate or wind up the affairs of a taxable person including a deceased natural person. The appointed person shall notify the Authority in writing of the appointment within twenty (20) days of the date of the appointment.
page 241 in ZATCA's glossary PDF
شركة الأموال
Capital Company
Société de capitaux金融公司
By this definition, capital companies include joint stock companies, limited liability companies, and limited liability companies with shares. Investment funds are considered capital companies for the purposes of income tax law.
page 242 in ZATCA's glossary PDF
الشركات العقارية
Real Estate Companies
Sociétés immobilières房地产公司
Companies whose properties represent more than 50% of their assets, or their capital.
page 243 in ZATCA's glossary PDF
الشركات المختلطة
Mixed Companies
Sociétés mixtes混合型公司
Companies incorporated and residing in Saudi Arabia for tax purposes, and whose shares are owned by Saudi individuals (and those who are treated as Saudis for income tax purposes) and non-Saudis.
page 244 in ZATCA's glossary PDF
شركة الأشخاص
Partnership Company
Société en nom collectif多人们公司
A company that is based mainly on personal considerations, whereby a number of individuals agree and participate in establishing a company with a specific commercial objective such as trading electrical appliances. This company takes into account all partners during all transactions, and none of them is allowed to give up his share in the company except after the approval of all parties. A partnership company has a small capital compared to capital companies. By this definition, partnership companies include joint liability companies, joint venture companies, and simple partnership companies.
page 245 in ZATCA's glossary PDF
شركة ذات أغراض خاصة
Special Purpose Entity
Entité à objet spécifique特殊目的公司
A subsidiary entity created by the Custodian for the registration of the assets held on behalf of the Investment Fund.
page 246 in ZATCA's glossary PDF
الشروط التجارية
Trade Terms or Incoterms
Termes commerciaux ou Incoterms贸易条件
It is the agreed terms of trade international contracts, designed to communicate which party is responsible for various costs and risks surrounding the transport of goods.
page 247 in ZATCA's glossary PDF
صاحب العمل أو (رب العمل)
Employer
Employeur雇主或（雇主）
Any natural or legal person employing one or more workers/employees for remuneration or wage.
page 254 in ZATCA's glossary PDF
صافي الضريبة
Net Tax
Taxe nette净税收
Tax resulting from deducting the deductible tax in a member state from the tax due in that state within the same tax period. Net tax may either be payable or refundable.
page 256 in ZATCA's glossary PDF
صندوق الاستثمار
Investment Fund
Fonds d'investissement投资基金
It is a collective investment scheme aimed at providing investors therein with an opportunity to participate collectively in the profits of the scheme.
page 257 in ZATCA's glossary PDF
الضامن أو الكفيل
Guarantor or Surety
Garant ou caution担保人或保证人
A person authorized by customs authorities in a contracting country to provide guarantees and sureties for transit process.
page 258 in ZATCA's glossary PDF
الضرائب المباشرة
Direct Tax
Impôt direct直接税
A tax imposed directly on the taxpayer, such as income tax.
page 259 in ZATCA's glossary PDF
الضرائب غير المباشرة
Indirect Taxes
Impôts indirects间接税
Tax imposed on customer and collected by an intermediary. He is responsible to collect tax and deliver it to ZATCA, such as value added tax and excise tax.
page 260 in ZATCA's glossary PDF
ضريبة التصرفات العقارية
Real Estate Transaction Tax
Taxe sur les transactions immobilières房地产处置税
An indirect tax imposed on all transactions under which a legal effect resulted in the form of transferring the right of ownership of the real estate or possession of it for the purpose of owning it, or the possession of its benefit from one person to another; transactions may be based on an agreement between the two parties such as selling or based on the independent freewill of the owner such as a devisor’s will.
page 262 in ZATCA's glossary PDF
الضمان
Guarantee
Garantie保证
It is a cash or bank guarantee required by ZATCA from the taxpayer to ensure the fulfilment of his tax obligations. The taxpayer will be acknowledged through a written notification that specifies the type of guarantee required, guarantee value, and guarantee period in accordance with the provisions contained in the implementing regulations of the value added tax law.
page 269 in ZATCA's glossary PDF
الطرق المعينة
Specified Routes
Itinéraires spécifiés指定路线
The routes designated by the Minister or the Competent Authority for the movement of goods importing, exporting, or transiting the State, pursuant to a resolution.
page 270 in ZATCA's glossary PDF
طريقة التكلفة الإجمالية مضاف إليها هامش الربح
Cost Plus Method (C+ Method)
Méthode du coût majoré总成本加利润率法
Cost Plus Method, one of the approved TP methods that measures the costs incurred by the supplier of property (or services) in a controlled transaction for property transferred or services provided to a related purchaser. An appropriate cost plus markup (being a gross margin) is then added to this cost, to make an appropriate profit in light of the functions performed and the market conditions.
page 275 in ZATCA's glossary PDF
طريقة تقسيم الأرباح
Profit Split Method
Méthode de répartition des bénéfices利润分配方法
One of the approved methods for pricing transactions through which a portion of the combined profits (or losses) resulting from the related transaction is allocated to each person involved in a transaction between related persons that the independent person would receive or expect to receive from a comparable, arm’s length transaction. When the financial compensation for the functions performed by a person participating in a transaction between related persons is determined on the basis of the arm’s length price using one of the approved methods, the profit split method must be applied based on the joint profits remaining after payment of the compensation for these functions.
page 276 in ZATCA's glossary PDF
طريقة سعر إعادة البيع
Resale Price Method
Méthode du prix de revente转售价格法
One of the approved methods for pricing transactions to compare the margin achieved by the purchaser of a property in a transaction between related persons from the resale of that property in an independent transaction with the margin achieved in similar transactions and resales between independent persons.
page 277 in ZATCA's glossary PDF
طلب قرار تفسيري
Ruling Request
Demande de décision anticipée作出解释性决定申请
A formal application made to ZATCA by an applicant to obtain a ruling on a specific matter, using the prescribed format.
page 280 in ZATCA's glossary PDF
العضو الممثل
Representative Member
Membre représentant代表成员
Refers to the taxable person in the tax group that submits the application to ZATCA to form the the tax group. The tax group representative member is one of the members of the group and is the one authorized by the other members to represent the tax group in all its tax affairs, and is responsible with regard to the obligations and rights devolving on the group, on behalf of all its members such as filing tax returns, without prejudice to the joint liability of the other members of the group.
page 283 in ZATCA's glossary PDF
العقار
Real Estate
Bien immobilier房地产
Everything that is fixed in a location and cannot be moved without damage, includ ing: built properties, land, and all the rights that are derived from that. The definition of real estate includes the following:
page 284 in ZATCA's glossary PDF
عقد الإجارة
Lease Contract
Contrat de location租赁合同
Providing ownership to the lessee by the lessor of an intended benefit of the leased object for a certain period in return for a known fee.
page 285 in ZATCA's glossary PDF
عقد الإيجار التمويلي
Finance Lease Contract
Contrat de location financement融资租赁
A finance lease contract established between the lessor and the lessee, according to which the lessor is obligated to transfer the leased asset owned by him, or which he obtained from the supplier to the tenant’s possession to be used by him, provided that the ownership of the asset is transferred to the lessee, or the lessee has the option to purchase the asset after the end of a certain period, and to settle the obligations agreed upon between the contracting parties.
page 286 in ZATCA's glossary PDF
عقد التأمين على الحياة
Life Insurance Contract
Contrat d'assurancevie人寿保险合同
Any contract of conventional insurance or Takaful or another form of Islamic insurance provided by a regulated provider in the KSA which results in the payment of a sum contingent on death or another significant event of human life, or a similar contract provided by a non-resident supplier.
page 287 in ZATCA's glossary PDF
عقد المرابحة
Murabaha Contract
Contrat de Murabaha(穆拉巴哈) 利润合同
A type of Islamic finance, also known as costplus financing, in which the seller and the buyer agree on the cost and profits of the material asset.
page 289 in ZATCA's glossary PDF
عقد المعاوضة
The Compensating Contract
Contrat de compensation易货合同
The contract that gives rise to a free and voluntary obligation between the contracting parties to perform their counterpart obligations by taking and bidding; to own an item, to utilize a benefit, a service, or to acquire a financial right.
page 290 in ZATCA's glossary PDF
عقد المقايضة
Barter Contract
Contrat d’échange (ou contrat de troc)易货合同
A contract whereby there is an obligation on each of the contracting parties to transfer to the other, by exchange, the ownership of assets that are not money.
page 291 in ZATCA's glossary PDF
العمر الإنتاجي الافتراضي
The Useful Life
Durée d’utilité预期使用寿命
The expected period of time of the capital asset during which the asset is available for use by the taxable person in his economic activities.
page 292 in ZATCA's glossary PDF
العمر الإنتاجي الافتراضي المتبقي
The Remaining Useful Life
Durée d’utilité résiduelle剩余预期使用寿命
Defined for VAT purposes in relation to capital assets that are sold or used for non-economic purposes before the end of the corresponding adjustment period. It is defined as: The period of adjustment (determined in accordance with the second paragraph of Article 52 of VAT regulation) less the number of part or full years during which the taxable person has used this capital asset.
page 293 in ZATCA's glossary PDF
عمولة البيع
Sales Commission
Commission de vente销售佣金
Means the commission paid to the seller’s agent who is related to the seller or the factory, governed by or acting for its favor or on its behalf.
page 296 in ZATCA's glossary PDF
العميل
Customer
Client客户
A person who receives goods or services.
page 297 in ZATCA's glossary PDF
غير المسجل
Non-Registered
Non inscrit未注册
A person who is not registered with ZATCA for the purposes of zakat or tax, whether he is subject to tax/zakat or not.
page 299 in ZATCA's glossary PDF
الفاتكا
FATCA
Loi FATCA (Foreign Account Tax Compliance Act)海外账户税收合规法案
Foreign Account Tax Compliance Act, related to foreign accounts held by Americans living abroad.
page 300 in ZATCA's glossary PDF
فترة التعديل
Amendment Period
Période d’ajustement调整期间
The period in which the taxable person shall amend previously deducted input tax in relation to a capital asset in cases where the taxable person’s input tax decreases or increases as a result of a change in the way the taxable person uses the asset, or a change in the VAT status of such use.
page 304 in ZATCA's glossary PDF
الفترة الضريبية
Tax Period
Période fiscale纳税期间
The period of time during which the net tax must be accounted. In KSA, the tax period is either a calendar month or quarterly.
page 305 in ZATCA's glossary PDF
الفحص
Examination
Vérification (Contrôle fiscal)检查
An audit on the compliance of a taxable person with his VAT obligations, carried out by ZATCA at the taxable person’s premises or any other location.
page 306 in ZATCA's glossary PDF
القرار التفسيري
Ruling
Décision interprétative解释性决定
It is a mechanism used by the taxpayer or taxable person to request a reliable opinion from the Authority regarding the interpretation of the provisions, regulations, instructions, or international agreements to which the Kingdom is a party, regarding matters related to the economic activity that the taxpayer currently manages or plans to start.
page 312 in ZATCA's glossary PDF
القسيمة ذات القيمة الاسمية
A Face Value Voucher
Bon à valeur faciale面值凭证
A voucher which is issued with a specific monetary redemption value indicated on the voucher or in related documentation.
page 313 in ZATCA's glossary PDF
القوائم المالية الموحدة
Consolidated Financial Statements
États financiers consolidés综合财务报表
Means the financial statements of an MNE group in which the assets, liabilities, revenues, expenses and cash flows of the ultimate parent entity and the subsidiary entities are presented through consolidated financial statements.
page 314 in ZATCA's glossary PDF
القيمة الدفترية الصافية
Net Book Value
Valeur comptable nette价值账簿净值
Refers to the carrying value of capital assets as reported on the commercial books, according to the accounting principles generally accepted in the Kingdom.
page 315 in ZATCA's glossary PDF
قيمة الشراء
The Purchase Value
Valeur d’achat购买价值
The cost paid to the supplier for the asset itself, and other capitalized expenditure on that asset.
page 317 in ZATCA's glossary PDF
الكسب غير المشروع
Black Money
Gain illicite贪污
In order to evade taxes, some persons falsify their accounts and do not record all transaction in their books of accounts. The money which thus remains unaccounted for and is illegally accumulated (generally by foul means) is called black money. This is very harmful for the economy of the country. Sometimes compensation payments are made out of such black money and are not shown in normal documents.
page 320 in ZATCA's glossary PDF
الكيان الأم النهائي لمجموعة الشركات متعددة الجنسيات
Ultimate Parent Entity
Entité mère ultime跨国公司集团的最终母公司
Means a Constituent Entity of an MNE Group that:
page 321 in ZATCA's glossary PDF
مؤشر مستوى الربح
Profit Level Indicator
Indicateur de niveau de profit利润水平指数
The indicator used to determine the appropriate net margin for a transaction between related people. It includes, but is not limited to, the following:
page 323 in ZATCA's glossary PDF
المالك الفعلي للأصول غير الملموسة
De Facto Owner of Intangibles
Propriétaire de fait des actifs incorporels无形资产的实际所有者
Means the person that is in control of the DEMPE functions, making the significant decisions and able to manage and bear the respective risks, and thus can be regarded as the ”economic owner“ of the intangibles. It is possible that the legal owner and de facto owner are not the same person.
page 324 in ZATCA's glossary PDF
مبدأ السعر المحايد
Arms Length Principle or “Arms Length”
Principe de pleine concurrence中性的资本原则
For income tax purposes, and when there is a difference between the terms and conditions of commercial and financial transactions that take place between associated persons and the terms and conditions of commercial and financial transactions that take place between independent persons, the unrealized profits that could have been realized if it wasn’t for these terms and conditions by any of the associated persons are considered within this person’s profits, and taxed accordingly.
page 326 in ZATCA's glossary PDF
المحاسبة وفق ا للأساس النقدي
Cash Accounting Basis
Méthode comptable fondée sur la trésorerie现金基础会计
An alternative method for calculating and reporting VAT based on the payment date for each supply.
page 330 in ZATCA's glossary PDF
المخزن
Storehouse
Entrepôt仓库
Means that building or place intended for the temporary storage of goods pending their withdrawal under one of the customs procedures whether such place/building is directly administered by the administration or by the official public agencies or the investors.
page 331 in ZATCA's glossary PDF
مدة تقديم المعلومات
Information Submission Period
Délai de soumission des informations提交信息的期限
Is a 20-day period granted to the taxpayer to provide the Authority with the additional information it has requested regarding the Ruling request. The 20-day period begins from the date the Authority requests the additional information.
page 333 in ZATCA's glossary PDF
مدير الصندوق
Fund Manager
Gestionnaire de fonds基金经理
The person that is responsible for the management of the assets of an investment fund, its operations, and the offering of its units.
page 334 in ZATCA's glossary PDF
مركز الإدارة الفعلية
Place of Effective Management
Siège de direction effective实体管理中心
The place of effective management means the place where key management and commercial decisions that are necessary for the conduct of the entity’s business are in substance made. The place of effective management will ordinarily be the place where the most senior person or group of persons (for example a board of directors) makes its decisions, and the place where the actions to be taken by the entity as a whole are determined; however, no definitive rule can be given and all relevant facts and circumstances must be examined to determine the place of effective management. An entity may have more than one place of management, but it can have only one place of effective management at any one time.
page 336 in ZATCA's glossary PDF
مستندات الإدخال المؤقت
Temporary Admission Documents
Documents d’admission temporaire临时入境文件
Means the international customs document accepted as a customs declaration, which makes it possible to identify goods (including means of transport) which incorporates an internationally valid guarantee to cover import duties and taxes.
page 339 in ZATCA's glossary PDF
المسجل
Registered Person
Personne inscrite注册人
A person registered with ZATCA for the purposes of zakat or tax in accordance with the laws, regulations and instructions.
page 344 in ZATCA's glossary PDF
مشروبات الطاقة
Energy Drinks
Boissons énergisantes能量饮料
Any beverages that are marketed or sold as energy drinks that may contain mental or physical stimulants and include, but not limited to: caffeine, taurine, ginseng, and guarana as well as any other substances that have a similar effect. Any concentrates, powders, gels, or extracts that can be converted into energy drinks are also considered energy drinks.
page 345 in ZATCA's glossary PDF
المشروبات الغازية
Soft Drinks
Boissons gazeuses软饮料
Any beverages that contain gas, except for unflavored sparkling water. Any concentrates, powders, gels, or extracts that can be converted into soft drinks are also considered soft drinks.
page 346 in ZATCA's glossary PDF
المشروبات المحلاة
Sweetened Beverages
Boissons sucrées添加糖的饮料
Any product to which a source of sugar or other sweeteners are added, produced for the purpose of drinking as a beverage, whether it is ready to drink, concentrates, powders, gels, extracts, or any form that can be converted into a beverage.
page 347 in ZATCA's glossary PDF
مصاريف تحقيق الدخل
Income-Generating Expenses
Dépenses génératrices de revenus创收费用
Regular and necessary expenses, whether paid or due, incurred during the tax year to earn a taxable income. These expenses are eligible for deduction when calculating the tax base except for any capital expenditures and other expenses that are not subject to deduction under the income tax law and its implementing regulation.
page 348 in ZATCA's glossary PDF
المصدر
Source
Origine来源
The country from which the goods are imported.
page 349 in ZATCA's glossary PDF
مصدر الدخل
Source of Income
Source de revenu收入来源
Cases where the income is considered to be generated from economic activities in Saudi Arabia; the nature of income source determines whether the income is subject to tax or not, according to the income tax law and its implementing regulation.
page 351 in ZATCA's glossary PDF
المصرح
Authorizer
Autorisateur授权人
A person or a representative who signs the transit permit.
page 352 in ZATCA's glossary PDF
المعاملات القابلة للمقارنة
Comparable Transaction
Transaction comparable可比交易
Means an uncontrolled transaction is comparable to a controlled transaction when:
page 354 in ZATCA's glossary PDF
المعاملات بين الأشخاص المرتبطين
Controlled Transaction
Transactions entre personnes liées关联人员之间的交易
Means any transaction involving related persons or persons under common control. Controlled transactions shall include sham and nominal transactions and the exchange of anything of value between a person and its permanent establishment, to the extent that such transactions has a legal effect.
page 355 in ZATCA's glossary PDF
المعاملة
Transactions
Transactions交易
Any arrangement, understanding, agreement, or mutual practice whether or not legally enforceable undertaken between two or more persons.
page 356 in ZATCA's glossary PDF
معدل التكلفة
Average Cost
Coût moyen成本率
The total cost of production of a commodity incurred by a firm during a period divided by the number of its units of output. When calculating total cost in conditions of either perfect competition or monopoly it is usual to include normal profit.
page 357 in ZATCA's glossary PDF
مقر العمل
Place of Business
Siège d’activité工作地点
The place where a business is legally established; or where its actual management center is located and where key business decisions are made if it was different from place of establishment.
page 359 in ZATCA's glossary PDF
المقيم
Resident
Résident居民
A person shall be a resident of a country if the conditions of residency specified in each law apply to him; this includes natural persons who own a place of residence in Saudi Arabia and legal persons who have a head office of their business or a permanent establishment in Saudi Arabia.
page 360 in ZATCA's glossary PDF
مكان الاستهلاك الفعلي
Place of Actual Consumption
Lieu de consommation effective实际消费地点
Is the place where the customer actually consumes the goods in the context of a supply of electricity, gas, oil, water or other utilities through a pipeline distribution system. ZATCA considers the place of actual consumption is the registered premises or delivery point to which the goods are delivered.
page 361 in ZATCA's glossary PDF
مكتب انطلاق
Release Office
Bureau de mainlevée出发地海关
A customs office of a contracting party where transit process starts. Such office may perform the duties of a load office as well.
page 364 in ZATCA's glossary PDF
مكتب تحميل
Load Office
Bureau de chargement装载办公室
A customs office located in the territory of a contracting party that has the authorities to place customs seals on the transport units for transit purposes.
page 365 in ZATCA's glossary PDF
ملكية حق الانتفاع
Beneficial Ownership
Bénéficiaire effectif用益物权所有权
Means a natural person who ultimately owns or controls the funds of the clients or on whose behalf a transaction or activity is being conducted. It also incorporates those persons who exercise ultimate effective control over a legal person or arrangement.
page 369 in ZATCA's glossary PDF
الملكية والسيطرة على رأس المال وحقوق التصويت
Ownership and Control of Capital and Voting Rights
Propriété et Contrôle du Capital et des Droits de Vote资本所有权和控制权及投票权
It is one of the requirements for forming a tax group in which each legal person should be subject to common financial control. For tax grouping purposes, common financial control requires that the same person or group of persons hold a common interest, directly or indirectly, being either:
page 370 in ZATCA's glossary PDF
الممثل الضريبي
Tax Representative
Représentant Fiscal税务代表
Is a person residing in Saudi Arabia who represents a non-resident taxable person in all matters related to VAT, and he shall be responsible, together with the taxable person, for the payment of any financial obligations related to VAT.
page 371 in ZATCA's glossary PDF
المندوب الخاص
Special Agent
Agent Spécial特别代表
Any natural person who is an employee in one of the government sectors, general authorities, or commercial establishments who is authorized to complete customs actions needed for its imports or exports.
page 372 in ZATCA's glossary PDF
منطقة تجارة حرة
Free Trade Area
Zone de libre échange自由贸易区
Any entity formed by the customs territories of an association of states and having in its ultimate state the following characteristics:
page 379 in ZATCA's glossary PDF
منظمة التجارة العالمية
World Trade Organization (WTO)
Organisation mondiale du commerce (OMC)世界贸易组织
An international organization dealing with the global rules of trade between nations. Its main function is to ensure that trade flows as smoothly, and freely as possible.
page 380 in ZATCA's glossary PDF
المور د
Supplier
Fournisseur供应商
The person who supplies goods or services.
page 381 in ZATCA's glossary PDF
ناظر الوقف (متولي الوقف)
Trustee
Fiduciaire捐赠的监督人或（负责捐赠资产的人）
The trustee is a designated person who assumes the functions of administering the trust by preserving the trust’s assets and related documents, and who is authorized to enter into transactions with third parties on behalf of the trust and in respect of the trust assets.
page 383 in ZATCA's glossary PDF
نسبة الاستخدام الفعلي الخاضع للضريبة
Actual Taxable Use Percentage
Pourcentage réel d’utilisation imposable实际应纳税使用率
It refers to the taxable usage of a capital asset during a twelve month period, as a portion of total usage during that twelve month period. This percentage is compared to the initial recovery percentage to determine if an adjustment is required.
page 385 in ZATCA's glossary PDF
النشاط
Activity
Activité活动
Any business established for the purpose of earning money, whether it is in the commercial sector, industry sector, or services sector.. etc.
page 386 in ZATCA's glossary PDF
النشاط التجاري
Commercial Activity
Activité commerciale商业活动
All forms of business, whether commercial, service, or other works intended to generate a profit. Commercial activities include real estate, commodity trading, provision of service, securities, finance, insurance and all banking activities.
page 388 in ZATCA's glossary PDF
نطاق السعر المحايد
Arm’s Length Range
Gamme de pleine concurrence中性价格范围
Means a range of acceptable arm’s length financial indicator figures (such as without limitation prices, margins, or profit shares) produced by the application of the most appropriate transfer pricing method selected in accordance with chapter four of the TP by law TP bylaw to a number of uncontrolled transactions, each of which relatively equally comparable to the controlled transactions based on a comparability analysis conducted in accordance with the TP bylaw.
page 390 in ZATCA's glossary PDF
نظام التوزيع عبر خطوط الأنابيب
The Pipline Distribution System
Système de distribution par canalisations管道分配系统
Any integrated network of pipelines or similar infrastructure, that can transport oil and gas from one stage of the supply chain to another such as transmission networks, distribution networks, and associated facilities connected to those networks whereby refined oil or gas are distributed to distributors or consumers by contrast, a single transmission pipeline used for transporting crude oil or gas to or from a refinery is not likely to be viewed as a pipeline distribution system.
page 391 in ZATCA's glossary PDF
نموذج الإفصاح
Disclosure Form
Formulaire de divulgation披露模式
The Disclosure form of transactions between related persons, which is a form or set of documents that the taxpayer must submit to the Authority pursuant to Article 14 of transfer pricing bylaws.
page 395 in ZATCA's glossary PDF
هامش الربح التشغيلي
Operating Profit Margin
Marge bénéficiaire d’exploitation运营利润率
The ratio of earnings before interest and tax (EBIT) or operating profit by net sales.
page 396 in ZATCA's glossary PDF
الواقف
Settlor
Constituant捐赠基金创始人
The person who establishs and contributes assets to a trust. Can also be referred to as the founder of the trust.
page 397 in ZATCA's glossary PDF
الوضع المعلق للضريبة
Tax Suspension Status
Régime de suspension de taxe暂停征税
The situation in which the tax due on locally produced or imported excise goods is suspended.
page 402 in ZATCA's glossary PDF
الوكيل
Agent
Mandataire代理人
A person who is authorized to act for, or in place, of a person and to create legal obligations for that person.
page 406 in ZATCA's glossary PDF
الوكلاء الضريبيون
Tax Agent
Mandataire fiscal税务代理人
It is the person appointed by a resident taxable person to act on his behalf and carry out his work that creates legal obligations for him (by virtue of his authorization).
page 407 in ZATCA's glossary PDF
Source: the ZATCA Glossary for Zakat, Tax and Customs Terminology — the authority's announcement
Frequently asked questions
Does the glossary change any obligation?
No. It is a reference for terms and expressions as they appear in the laws and regulations — not a new rule and not an amendment to an existing one. Integration Phase dates and invoice requirements remain exactly as the E-Invoicing Regulation and its resolutions set them.
Does it define the technical e-invoicing vocabulary?
It does not. You will not find the cryptographic stamp, the QR code, the invoice counter, the Fatoora platform, or clearance and reporting in it. Those live in the E-Invoicing Regulation, its resolutions and the accompanying technical specifications — not in this glossary.
What is the difference between the Tax Stamp and the cryptographic stamp?
The Tax Stamp in the glossary is the excise-goods stamp, which has nothing to do with e-invoicing. The cryptographic stamp is the digital signature an e-invoice generation solution applies to an invoice using its certificate. The two names are close in Arabic, which is why they are confused — and the glossary defines only the first.
What does the page number under each term refer to?
The page that term appears on in ZATCA's own glossary PDF — not on this page and not in any other document. Open the file at that number for the term in all four languages, the definition as the authority published it, and the diacritics this page does not carry.
Which spelling should I standardise on in Arabic?
The hamza form, «الإلكترونية», is what the glossary uses in its body text and in its principal term headings. A single page heading carries the form without the hamza. Write the first; make your search and matching accept both, because both appear in the authority’s own documents.
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