Value-Added Tax Law

Article 51 — Article (51)

Part Six: Zero Rate and Exemptions · Chapter Five: Designated Areas

1. Goods may be transferred from one designated area to another designated area without any tax due thereon. 2. The Executive Regulations of this Decree-Law shall determine the procedures and conditions for the transfer of goods from and to a designated area and the method of maintaining, storing and processing such goods therein.

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