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Commentary

Exempt supplies and partial exemption (Saudi Arabia)

43 Saudi Arabia

The main categories of exempt supplies in Saudi Arabia are:

  1. Ìý

    •ÌýÌýÌýÌý certain financial services and life insurance; and

  2. Ìý

    •ÌýÌýÌýÌý certain transactions such as the supply by way of sale, lease, licence or rental of a real estate property (except for the lease of commercial

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