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May 15, 2026

Title 5 - Rules Pertaining to Supplies

Chapter 4 - Value of Supply

Article 37
Value of Deemed Supply

As an exception to Articles 34 and 35 of this Decree-Law, the value of the supply in the case of a Deemed Supply when the Taxable Person purchases Goods or Services to make Taxable Supplies but does not use those Goods or Services for that purpose, will be equal to the total cost incurred by the Taxable Person to make this Deemed Supply of Goods or Services.