Outlines

·         New Definitions

·         Supply in Special Cases

·         Registration Exception

·         Tax Deregistration Cases

·         Date of Supply in Special Cases

·         Place of Supply of Goods

·         Place of Supply in Special Cases

·         The Agent

·         Value of Supply and Deemed Supply for Related Parties

·         Goods and Services subject to Zero Rate

·         Reverse Charge

·         Recovery of Recoverable Input Tax in the Tax Period

·         Recovery of Tax by Government Entities and Charities

·         Instances and Conditions for Output Tax Adjustments

·         Mechanism for Output Tax Adjustment

·         Conditions and Requirements for Issuing Tax Invoices

·         Fines and penalties

·         Record Keeping of Supplies Made

·         Emara Tax: