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May 15, 2026

Part 8 - Calculating the Tax on Certain Supplies

Article 46 - Levying Tax on Multi-Component Supply

For the purposes of the supply composed of more than one component:

  1. If the supply is a single composite supply as set forth in Article 4 of this Resolution:

    1. The supply shall be subject to the same tax treatment of the principal component of the supply.

    2. [Where the single composite supply does not include a principal component, the tax treatment shall be applied depending on the nature of the supply as a whole in general.]

  2. If the supply composed of multiple components is not a single composite supply, the supply of each component shall be treated as a separate supply.