Article 9 of the KSA Value Added Tax Law specifies the tax treatment for transactions handled by an agent. It stipulates that when a Taxable Person supplies or receives Goods or Services in their own name but on behalf of another individual or entity (the principal), they are deemed to be the actual supplier or recipient for VAT purposes. This legal provision treats the agent as the principal within the transaction chain. Consequently, the agent assumes the responsibility for accounting for VAT on the supply or receipt as if they were transacting for themselves, simplifying VAT administration for such arrangements.