Issued by the Zakat, Tax and Customs Authority's Board of Directors, this Decision amends Article 47 of the VAT Implementing Regulations. It establishes that electronic marketplaces facilitating supplies in the Kingdom for non-resident suppliers are deemed the supplier for VAT purposes and are responsible for collecting and remitting tax. The Decision clarifies the conditions under which this rule does not apply and defines an 'electronic marketplace'. It also specifies rules for joint liability in certain business transfers, referencing Article 13, and implements provisions related to Article 9 of the VAT Law.