Tax classification requests for VAT and corporate tax ATTR

About this service

Request the enlisting of their services and activities that are carried out in a sovereign capacity without imposing a tax on it. The service will allow the entities to submit requests to recover the VAT paid on their activities that they carry out based on the tax laws and the procedures, Accordingly, a Cabinet decision must be issued to classify them as government entities and their sovereign services

The process

1. Submit the application through the online system
2. Review by the Ministry of Finance
3. Conduct a field visit (only for Designated Zones)
4. The Ministry will respond to the request submitted through the electronic system and the registered e-mail with an approval or rejection

Once the application is approved, the following steps will be implemented by the Ministry of Finance:

1. Submit a memo to the Cabinet.
2. Receive the Cabinet decision
3. Send a copy of the decision to the concerned authorities

If the application is rejected: An official letter / letter will be sent to the party requesting the rejection and the reason for rejection.

Conditions of use

• The customer must be a government entity
• Note: Other entities such as charitable organizations and entities affiliated with government entities must submit the application through the financial departments or the Ministry of Community Development.

Required Documents

1. Government Entities Category:

• Decree or decision establishing the entity
• List of sovereign activities provided by the entity
• An official letter from the financial department in case it belongs to the local government, or an official letter from the requesting entity if it is a federal government entity.

2. Charity Category:

• Establishing Decree or decision or license
• Financial data
• The activities of the charity
• List of funding sources
• An official letter from the financial department in case it belongs to the local government, or an official letter from the requesting entity if it is a federal government entity.
• Letter of approval from the Ministry of Foreign Affairs in case the charity is an international organization

3. Category of entities wishing to qualify for submitting the simplified declaration:

• Ensure that it is classified as a government entity (in case it was not classified, the laboratories will be addressed to submit a government entity’s request first)
• Decree or decision establishing the entity
• Sovereign activities provided by the entity
• An official letter from the financial department in case it belongs to the local government, or an official letter from the requesting entity if it is a federal government entity.

4. Category of entities wishing to qualify for the specified areas:

• Decree or decision establishing it as a free zone.
• Complete the list of requirements.
• An official letter from the Finance Department.
• A letter from the area authority to be included.
• Letter from customs
• A letter from the Ports Security Authority

Dependent on other services

No