This Decision by the Board of Directors of the General Authority of Zakat and Tax introduces a key amendment to the KSA VAT Implementing Regulations. It specifically adds a new paragraph to Article 44, which governs the payment of tax on imports. The amendment grants the Board the authority to specify circumstances under which taxpayers may defer the payment of VAT due upon importation, allowing it to be settled through their regular Tax Return. Furthermore, the Decision empowers the Board to establish all necessary terms, conditions, and procedures required to implement this tax deferral mechanism effectively.