This Resolution by the Zakat, Tax and Customs Authority Board of Directors amends Article 39 of the Implementing Regulations of the Value Added Tax Law. It refines the valuation rules for specific transactions, primarily deemed supplies. The update establishes that the value of such supplies shall be the purchase price or cost. If this is not determinable, the fair market value applies, referencing the rules in Article 38. Furthermore, it clarifies that payments from a government entity to a supplier are not considered subsidies if they represent consideration for goods or services supplied to that entity.