These are the Implementing Regulations of the Value Added Tax Law for the Kingdom of Saudi Arabia, issued by the Zakat, Tax and Customs Authority (ZATCA) Board of Directors under Resolution No. (3839) of 1438H. The regulations provide the detailed framework and procedural rules necessary for the administration and enforcement of the VAT Law. This document, which has been amended by subsequent resolutions, establishes the operational basis for tax compliance. Article 1 sets the foundation by defining that all terms used derive their meaning from the Unified VAT Agreement and the Law.