{"id":4818,"date":"2022-09-10T07:26:26","date_gmt":"2022-09-10T07:26:26","guid":{"rendered":"https:\/\/t.alrikaz.com.sa\/?page_id=4818"},"modified":"2022-10-22T17:57:50","modified_gmt":"2022-10-22T17:57:50","slug":"\u0627\u0644\u0636\u0631\u064a\u0628\u0629-\u0639\u0644\u0649-\u0627\u0644\u0642\u064a\u0645\u0629-\u0627\u0644\u0645\u0636\u0627\u0641\u0629-\u0628\u0642\u0637\u0627\u0639-\u0627\u0644\u0645\u0642","status":"publish","type":"page","link":"https:\/\/t.alrikaz.com.sa\/ar\/\u0627\u0644\u062f\u0648\u0631\u0627\u062a\/\u0628\u0631\u0646\u0627\u0645\u062c-\u0627\u0644\u0636\u0631\u0627\u0626\u0628-\u0648\u0627\u0644\u0632\u0643\u0627\u0629\/\u0627\u0644\u0636\u0631\u064a\u0628\u0629-\u0639\u0644\u0649-\u0627\u0644\u0642\u064a\u0645\u0629-\u0627\u0644\u0645\u0636\u0627\u0641\u0629-\u0628\u0642\u0637\u0627\u0639-\u0627\u0644\u0645\u0642\/","title":{"rendered":"\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0628\u0642\u0637\u0627\u0639 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0627\u062a"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4818\" class=\"elementor elementor-4818\">\n\t\t\t\t\t\t<header class=\"elementor-section elementor-top-section elementor-element elementor-element-7b837d56 elementor-section-full_width elementor-section-height-min-height elementor-section-height-default elementor-section-items-middle elementor-invisible\" data-id=\"7b837d56\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:50}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1e80ac54\" data-id=\"1e80ac54\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1e3eb3db elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1e3eb3db\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2f6adc71\" data-id=\"2f6adc71\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7d903dc lp-hero-title elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"7d903dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:100}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Value-added tax in the construction sector<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-fab5d80\" data-id=\"fab5d80\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/header>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cfc9fb8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cfc9fb8\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f813b4d elementor-invisible\" data-id=\"f813b4d\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-12f49793 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"12f49793\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">enroll in our program<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e0879c elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"7e0879c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6f76909 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f76909\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f542aad\" data-id=\"f542aad\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b589d3a elementor-widget elementor-widget-shortcode\" data-id=\"b589d3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f5369-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"5369\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/ar\/wp-json\/wp\/v2\/pages\/4818#wpcf7-f5369-o1\" method=\"post\" class=\"wpcf7-form init demo\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<div style=\"display: none;\">\n<input type=\"hidden\" name=\"_wpcf7\" value=\"5369\" \/>\n<input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.0.6\" \/>\n<input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/>\n<input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f5369-o1\" \/>\n<input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/>\n<input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/div>\n<p><label> First Name<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span> <\/label>\n<\/p>\n<p><label> Last Name<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"last-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"last-name\" \/><\/span> <\/label>\n<\/p>\n<p><label> Mobile<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"tel-440\"><input size=\"40\" maxlength=\"30\" minlength=\"10\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"tel\" name=\"tel-440\" \/><\/span> <\/label>\n<\/p>\n<p><label> Your email<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span> <\/label>\n<\/p>\n<p><label> City<br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"select-city\"><select class=\"wpcf7-form-control wpcf7-select wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" name=\"select-city\"><option value=\"\">&#8212;Please choose an option&#8212;<\/option><option value=\"Riyadh\">Riyadh<\/option><option value=\"Jeddah\">Jeddah<\/option><\/select><\/span> <\/label>\n<\/p>\n<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Submit\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a5a6782 hide-mobile\" data-id=\"a5a6782\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fa6e808 elementor-widget elementor-widget-image\" data-id=\"fa6e808\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"600\" height=\"407\" src=\"https:\/\/t.alrikaz.com.sa\/wp-content\/uploads\/2022\/02\/wepik-2022112-192044.jpg\" class=\"attachment-large size-large wp-image-3727\" alt=\"\" srcset=\"https:\/\/t.alrikaz.com.sa\/wp-content\/uploads\/2022\/02\/wepik-2022112-192044.jpg 600w, https:\/\/t.alrikaz.com.sa\/wp-content\/uploads\/2022\/02\/wepik-2022112-192044-300x204.jpg 300w, https:\/\/t.alrikaz.com.sa\/wp-content\/uploads\/2022\/02\/wepik-2022112-192044-18x12.jpg 18w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-101858c9 elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"101858c9\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-60d6c5e3 elementor-invisible\" data-id=\"60d6c5e3\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f9ed663 mission-title elementor-widget elementor-widget-heading\" data-id=\"f9ed663\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The main objective<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-558dccb5 mission-body elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"558dccb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>the program is to provide participants with the necessary knowledge and applied skills (in theory and practice) for everything related to value-added tax in the contracting sector within the Kingdom of Saudi Arabia. (In general) and the contracting sector (in particular).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0f8e6eb mission-title elementor-widget elementor-widget-heading\" data-id=\"0f8e6eb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Program sub-goals: <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26ac168 mission-body elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"26ac168\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol class=\"bullets-points\">\n \t<li>Providing participants with scientific and technical information and concepts on the concept of value-added tax and its applications in the contracting sector, within the Kingdom of Saudi Arabia.<\/li>\n \t<li>Clarify the legislative aspects related to the Unified Agreement for Value Added Tax for the Cooperation Council for the Arab States of the Gulf, the system and executive regulations, and the guides and instructions issued by the Zakat, Tax and Customs Authority regarding the contracting sector.<\/li>\n \t<li>Introducing the latest updates that have been made regarding the amendment of the value-added tax due date when contracting establishments deal with some government agencies to which these updates or amendments apply.<\/li>\n \t<li>Training participants on procedures and mechanisms related to submitting tax returns, objections, and grievances.<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-75e8043 elementor-invisible\" data-id=\"75e8043\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4cd7e51d elementor-widget elementor-widget-image\" data-id=\"4cd7e51d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/t.alrikaz.com.sa\/wp-content\/uploads\/2022\/09\/VAT-Contracting-Sector-1.jpg\" class=\"attachment-full size-full wp-image-4830\" alt=\"\" srcset=\"https:\/\/t.alrikaz.com.sa\/wp-content\/uploads\/2022\/09\/VAT-Contracting-Sector-1.jpg 1000w, https:\/\/t.alrikaz.com.sa\/wp-content\/uploads\/2022\/09\/VAT-Contracting-Sector-1-300x200.jpg 300w, https:\/\/t.alrikaz.com.sa\/wp-content\/uploads\/2022\/09\/VAT-Contracting-Sector-1-768x512.jpg 768w, https:\/\/t.alrikaz.com.sa\/wp-content\/uploads\/2022\/09\/VAT-Contracting-Sector-1-18x12.jpg 18w, https:\/\/t.alrikaz.com.sa\/wp-content\/uploads\/2022\/09\/elementor\/thumbs\/VAT-Contracting-Sector-1-pujqjbdo6fatgras5i2899ieqpiyn6p59y9lt2z0yo.jpg 600w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-6b3f2047 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b3f2047\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-7705a512\" data-id=\"7705a512\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22dbe537 rtl-direction elementor-widget elementor-widget-heading\" data-id=\"22dbe537\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">PROGRAM DURATION<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a38d64e rtl-direction elementor-widget elementor-widget-heading\" data-id=\"a38d64e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">2 days<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-38e0fed3\" data-id=\"38e0fed3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-371dc62f rtl-direction elementor-widget elementor-widget-heading\" data-id=\"371dc62f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">HOURS<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8d7ca1 rtl-direction elementor-widget elementor-widget-heading\" data-id=\"f8d7ca1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">10 HOURS<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-da813b0\" data-id=\"da813b0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-45b0510 rtl-direction elementor-widget elementor-widget-heading\" data-id=\"45b0510\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Language<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-071ee53 rtl-direction elementor-widget elementor-widget-heading\" data-id=\"071ee53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Arabic<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4f6d4bee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f6d4bee\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6d5c36fe elementor-invisible\" data-id=\"6d5c36fe\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f0270c9 rtl-direction elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1f0270c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Target group:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cc40f00 elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"1cc40f00\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7892d6ed rtl-direction elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"7892d6ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tAccountants and financiers, lawyers and legal advisors, businessmen working in the contracting sector, and employees involved in the field of taxation in general and contracting.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7787ef8c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7787ef8c\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c7b3802\" data-id=\"c7b3802\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0349b3c rtl-direction elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"0349b3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How to apply:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c206bd9 elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"c206bd9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8fdec10 mission-body elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"8fdec10\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tIn presence (Face to face) or Online.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8224b00 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8224b00\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9e70600 elementor-invisible\" data-id=\"9e70600\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d146e4 rtl-direction elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"3d146e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Main topics<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4aa70bd elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"4aa70bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-955c8dc rtl-direction elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"955c8dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol class=\"bullets-points\">\n \t<li>Theoretical and applied framework for VAT.<\/li>\n \t<li>The most important requirements for applying the value-added tax to the contracting sector.<\/li>\n \t<li>The latest updates regarding the amendment of the tax due date on real estate\/contracting activity when dealing with the government.<\/li>\n \t<li>Input tax deduction provisions, restrictions, and controls.<\/li>\n \t<li>Transitional provisions and the effect of increasing the value-added tax rate.<\/li>\n \t<li>Tax return, examination and evaluation, objections, and grievances<\/li>\n \t<li>Fines and penalties for non-compliance with the added tax.<\/li>\n \t<li>Questions, inquiries, and special cases.<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4bee9d10 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4bee9d10\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5920b2c0 elementor-invisible\" data-id=\"5920b2c0\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0053a35 rtl-direction elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"0053a35\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Program Contents<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6bdb4cd elementor-widget-divider--view-line elementor-invisible elementor-widget elementor-widget-divider\" data-id=\"6bdb4cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4ed93582 elementor-invisible elementor-widget elementor-widget-toggle\" data-id=\"4ed93582\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;,&quot;_animation_delay&quot;:100}\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1321\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1321\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Theoretical and applied framework for value-added tax:<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1321\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1321\"><ol class=\"bullets-points\">\n \t<li>Important basic definitions and terms related to value-added tax and contracting activity.<\/li>\n \t<li>The legislative framework for value-added tax in the Kingdom, guidelines.<\/li>\n<\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1322\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1322\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Application of VAT to the contracting sector (construction, building and maintenance):<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1322\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1322\"><ol class=\"bullets-points\">\n<li>The specificity of the contracting activity, as services related to real estate, are subject to the value-added tax in the Kingdom.<\/li>\n<li>Issuance of abstracts\/completion reports.<\/li>\n<li>Tax Due Date \u2013 General Principle.<\/li>\n<li>Updates approved regarding the tax due date adjustment (special cases of the general principle of tax due).<\/li>\n<li>Provisions of the place of supply for contracting<\/li>\n<li>Tax imposed on import (material or equipment) \/ import of services (reverse charge),<\/li>\n<li>Guarantee \/ Retained Payments as Performance Security.<\/li>\n<li>The value of the supply in contracting, and the modifications to the supply (compensation for damages).<\/li>\n<\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1323\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1323\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Deduction of input tax:<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1323\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1323\"><ol class=\"bullets-points\">\n<li>Input tax deduction provisions, principles, and bases.<\/li>\n<li>Proportional deduction for input tax.<\/li>\n<li>Input Tax Adjustment.<\/li>\n<\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1324\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1324\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Transitional provisions and the effect of increasing the value-added tax rate:<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1324\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1324\"><ol class=\"bullets-points\">\n<li>Transitional provisions for increasing the value-added tax rate from 5% to 15%.\n<ol class=\"bullets-points\">\n<li>Contracts concluded before and after approving the increase in the value-added tax rate to 15%.<\/li>\n<li>Invoices concluded before and after approving the increase in the value-added tax rate to 15%.<\/li>\n<\/ol>\n<\/li>\n<\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1325\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1325\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Tax return:<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1325\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1325\"><ol class=\"bullets-points\">\n<li>Who can file a tax return and when?<\/li>\n<li>Submission of tax returns for tax periods.<\/li>\n<li>Excluding the sales fields in the tax return.<\/li>\n<li>Explanation of the purchase\u2019s fields in the tax return.<\/li>\n<li>Importing Services (Reverse Assignment)<\/li>\n<\/ol><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1326\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1326\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Examination, evaluation, and appeal.<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1326\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1326\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1327\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1327\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">fines and penalties for non-compliance with the added tax.<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1327\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1327\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1328\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1328\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-angle-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Questions, inquiries, and special cases.<\/a>\n\t\t\t\t\t<\/h3>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1328\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1328\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Theoretical and applied framework for value-added tax:\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ol class=\\\"bullets-points\\\">\\n \\t<li>Important basic definitions and terms related to value-added tax and contracting activity.<\\\/li>\\n \\t<li>The legislative framework for value-added tax in the Kingdom, guidelines.<\\\/li>\\n<\\\/ol>\"}},{\"@type\":\"Question\",\"name\":\"Application of VAT to the contracting sector (construction, building and maintenance):\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ol class=\\\"bullets-points\\\">\\n<li>The specificity of the contracting activity, as services related to real estate, are subject to the value-added tax in the Kingdom.<\\\/li>\\n<li>Issuance of abstracts\\\/completion reports.<\\\/li>\\n<li>Tax Due Date \\u2013 General Principle.<\\\/li>\\n<li>Updates approved regarding the tax due date adjustment (special cases of the general principle of tax due).<\\\/li>\\n<li>Provisions of the place of supply for contracting<\\\/li>\\n<li>Tax imposed on import (material or equipment) \\\/ import of services (reverse charge),<\\\/li>\\n<li>Guarantee \\\/ Retained Payments as Performance Security.<\\\/li>\\n<li>The value of the supply in contracting, and the modifications to the supply (compensation for damages).<\\\/li>\\n<\\\/ol>\"}},{\"@type\":\"Question\",\"name\":\"Deduction of input tax:\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ol class=\\\"bullets-points\\\">\\n<li>Input tax deduction provisions, principles, and bases.<\\\/li>\\n<li>Proportional deduction for input tax.<\\\/li>\\n<li>Input Tax Adjustment.<\\\/li>\\n<\\\/ol>\"}},{\"@type\":\"Question\",\"name\":\"Transitional provisions and the effect of increasing the value-added tax rate:\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ol class=\\\"bullets-points\\\">\\n<li>Transitional provisions for increasing the value-added tax rate from 5% to 15%.\\n<ol class=\\\"bullets-points\\\">\\n<li>Contracts concluded before and after approving the increase in the value-added tax rate to 15%.<\\\/li>\\n<li>Invoices concluded before and after approving the increase in the value-added tax rate to 15%.<\\\/li>\\n<\\\/ol>\\n<\\\/li>\\n<\\\/ol>\"}},{\"@type\":\"Question\",\"name\":\"Tax return:\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<ol class=\\\"bullets-points\\\">\\n<li>Who can file a tax return and when?<\\\/li>\\n<li>Submission of tax returns for tax periods.<\\\/li>\\n<li>Excluding the sales fields in the tax return.<\\\/li>\\n<li>Explanation of the purchase\\u2019s fields in the tax return.<\\\/li>\\n<li>Importing Services (Reverse Assignment)<\\\/li>\\n<\\\/ol>\"}},{\"@type\":\"Question\",\"name\":\"Examination, evaluation, and appeal.\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\"}},{\"@type\":\"Question\",\"name\":\"fines and penalties for non-compliance with the added tax.\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\"}},{\"@type\":\"Question\",\"name\":\"Questions, inquiries, and special cases.\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-af77bb1 elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"af77bb1\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-047f161 elementor-invisible\" data-id=\"047f161\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-328e232 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"328e232\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-82f11f2\" data-id=\"82f11f2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5bc02fc rtl-direction elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"5bc02fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ol class=\"bullets-points\">\n \t<li>Theoretical and applied framework for value-added tax:\n<ol class=\"bullets-points\">\n \t<li>Important basic definitions and terms related to value-added tax and contracting activity.<\/li>\n \t<li>The legislative framework for value-added tax in the Kingdom, guidelines.<\/li>\n<\/ol>\n<\/li>\n \t<li>Application of VAT to the contracting sector (construction, building and maintenance):\n<ol class=\"bullets-points\">\n \t<li>The specificity of the contracting activity, as services related to real estate, are subject to the value-added tax in the Kingdom.<\/li>\n \t<li>Issuance of abstracts\/completion reports.<\/li>\n \t<li>Tax Due Date &#8211; General Principle.<\/li>\n \t<li>Updates approved regarding the tax due date adjustment (special cases of the general principle of tax due).<\/li>\n \t<li>Provisions of the place of supply for contracting<\/li>\n \t<li>Tax imposed on import (material or equipment) \/ import of services (reverse charge),<\/li>\n \t<li>Guarantee \/ Retained Payments as Performance Security.<\/li>\n \t<li>The value of the supply in contracting, and the modifications to the supply (compensation for damages).<\/li>\n<\/ol>\n<\/li>\n \t<li>Deduction of input tax:\n<ol class=\"bullets-points\">\n \t<li>Input tax deduction provisions, principles, and bases.<\/li>\n \t<li>Proportional deduction for input tax.<\/li>\n \t<li>Input Tax Adjustment.<\/li>\n<\/ol>\n<\/li>\n \t<li>Transitional provisions and the effect of increasing the value-added tax rate:\n<ol class=\"bullets-points\">\n \t<li>Transitional provisions for increasing the value-added tax rate from 5% to 15%.\n<ol class=\"bullets-points\">\n \t<li>Contracts concluded before and after approving the increase in the value-added tax rate to 15%.<\/li>\n \t<li>Invoices concluded before and after approving the increase in the value-added tax rate to 15%.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n \t<li>Tax return:\n<ol class=\"bullets-points\">\n \t<li>Who can file a tax return and when?<\/li>\n \t<li>Submission of tax returns for tax periods.<\/li>\n \t<li>Excluding the sales fields in the tax return.<\/li>\n \t<li>Explanation of the purchase\u2019s fields in the tax return.<\/li>\n \t<li>Importing Services (Reverse Assignment)<\/li>\n<\/ol>\n<\/li>\n \t<li>Examination, evaluation, and appeal.<\/li>\n \t<li>fines and penalties for non-compliance with the added tax.<\/li>\n \t<li>Questions, inquiries, and special cases.<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Value-added tax in the construction sector enroll in our program The main objective the program is to provide participants with the necessary knowledge and applied skills (in theory and practice) for everything related to value-added tax in the contracting sector within the Kingdom of Saudi Arabia. (In general) and the contracting sector (in particular). Program [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":2090,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-4818","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/t.alrikaz.com.sa\/ar\/wp-json\/wp\/v2\/pages\/4818","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/t.alrikaz.com.sa\/ar\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/t.alrikaz.com.sa\/ar\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/t.alrikaz.com.sa\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/t.alrikaz.com.sa\/ar\/wp-json\/wp\/v2\/comments?post=4818"}],"version-history":[{"count":79,"href":"https:\/\/t.alrikaz.com.sa\/ar\/wp-json\/wp\/v2\/pages\/4818\/revisions"}],"predecessor-version":[{"id":5483,"href":"https:\/\/t.alrikaz.com.sa\/ar\/wp-json\/wp\/v2\/pages\/4818\/revisions\/5483"}],"up":[{"embeddable":true,"href":"https:\/\/t.alrikaz.com.sa\/ar\/wp-json\/wp\/v2\/pages\/2090"}],"wp:attachment":[{"href":"https:\/\/t.alrikaz.com.sa\/ar\/wp-json\/wp\/v2\/media?parent=4818"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}