Article 19 of the KSA Value Added Tax Law addresses the determination of the tax due date for specific supplies. This provision grants authority to the VAT Implementing Regulations to define the precise timing for tax liability on any supplies whose due date is not explicitly stipulated in the Common VAT Agreement of the States of the Gulf Cooperation Council. This ensures that a clear legal basis exists for establishing the point of taxation for all transactions, including those with unique or complex characteristics. By delegating this function to the Regulations, the law provides flexibility to address unforeseen scenarios and prevent gaps in the tax framework.