Issued by the Zakat, Tax, and Customs Authority (ZATCA) Board of Directors, this Decision amends Article 50 of the VAT Implementing Regulations. It refines the criteria for input tax deductibility on expenses deemed outside a taxable person's economic activity. The Decision updates the rules for entertainment, hospitality, and specific employee benefits like healthcare, linking deductibility to legal obligations or onward taxable supply. It also provides a revised, more detailed definition of a 'restricted motor vehicle' and clarifies the specific exclusions from this category, ensuring alignment with commercial usage and business purposes.