Article 2 of the Implementing Regulations of the Value Added Tax Law provides the definitive criteria for identifying a Taxable Person within the Kingdom of Saudi Arabia. It establishes that a Taxable Person is any person conducting an Economic Activity independently with the aim of generating income. This definition is fundamental for VAT compliance. The article further clarifies that this status applies to persons who are already registered for VAT in the Kingdom or are legally obligated to register under the provisions of the VAT Law and its associated Regulations, forming a cornerstone for tax registration obligations.