Value-Added Tax Law

Article 33 — Article (33) Agents

Part Five: Rules on Supply · Chapter Three: Place of Residence

The Place of Residence of the agent shall be the Place of Residence of the principal in the following cases: 1. If the agent exercises, on a regular basis, the right of negotiation and entering into agreements on behalf of the principal. 2. If the agent keeps a stock of Goods to fulfill agreements for the supply thereof in favour of the principal regularly.

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