Issued by the Zakat, Tax and Customs Authority (ZATCA), this Decision amends Article 14 of the Implementing Regulations of the Value Added Tax Law. It refines the definition of taxable supplies within the Kingdom. The Decision's primary update is the addition of a new paragraph to Article 14, which explicitly defines the scope of a 'supply of services'. This clarification provides a non-exhaustive list of transactions considered as such, including the grant or waiver of rights, the provision of a facility, and the transfer or assignment of intangible rights like patents and trademarks for VAT purposes.