This Resolution by the Board of Directors of the General Authority of Zakat and Income, No. (1-5-20) dated 14 Safar 1442H (1 October 2020), significantly amends the value added tax treatment of real estate supplies. It modifies Article 30 of the VAT Implementing Regulations, expanding the scope of VAT exemption. The amendment exempts the supply of all real estate—commercial, residential, agricultural, or bare land—via transfer of ownership. It also maintains the existing exemption for the lease or license of residential real estate, clarifying that temporary accommodation like hotels remains subject to VAT.