This resolution approves extensive amendments, making it one of the most comprehensive updates since the regulations were first issued.   Key changes include stricter criteria for forming VAT groups and refining rules concerning the cessation of economic activities, nominal supplies, and transfers of going concern (TOGC). Additionally, the amendments clarify VAT treatment for special zones, services to non-GCC residents, government grants, financing contracts, and online platforms. Furthermore, the revisions align the issuance timeframe for credit and debit notes with that of tax invoices, requiring them to be issued no later than fifteen days after the month following the date on...