The enterprise pays the tax on its purchases that are subject to value-added tax and collects
the tax on the products it supplies. Thus, the firm collects the tax, on behalf of the General
Authority of Zakat and Income, and has the right to claim the tax paid on its purchases subject to it.
Consequently, the establishment submits a "tax return" to clarify the details of
the transactions related to supplies and purchases subject to VAT. Based on this return,
the business will be required to either pay VAT or recover the surplus.
This group of activities is referred to as a VAT tax return.
