Issued by the ZATCA Board of Directors, this Decision amends key provisions within the Implementing Regulations of the Value Added Tax Law. Specifically, it modifies Article 15 concerning 'Deemed Supply'. The amendments establish clear monetary thresholds for gifts, samples, and goods provided to employees, stipulating that supplies below SAR 200 per recipient (up to a SAR 50,000 annual total) are not deemed supplies. It also clarifies the treatment of goods retained after ceasing economic activity and adjusts the deemed supply value based on the proportion of input tax previously deducted, ensuring greater precision in VAT application.