Executive Regulations of VAT Law Released The Minister of Finance issued Ministerial Decree no. 66 of 2017 promulgating the Executive Regulations of the VAT Law no. 67 of 2016. The Executive Regulations comprises 79 Article, divided into 4 Chapters. Chapter 1 sets the list of definition, Chapter 2 provides for detailed rules regulating the VAT tax in terms of its scope of application, the taxable value, the invoices and tax returns, registration requirement and procedures, deductions and exemptions therefrom. Chapter 3 addresses the Schedule Tax, and Chapter 4 regulates the challenge procedures.
Riad & Riad prepared a report on the VAT Law upon its issuance on September 2016. The report is available here