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VAT: Tax imposed on imports and exports of commodities and services right from initial product line up to distribution to end user, including assumption import.
Liable to taxation : Individual who independently practice economic activity in seeking of returns/income/revenue , who shall accordingly be considered as tax registered individual or subject to tax registration as per the GCC unified tax convention on VAT and all its relevant terms and regulations.
Economic activity: Practicing of regular and constant commercial, industrial, vocational, servicing and/or any allocation of physical/non-physical possessions and any other similar activity.
Importing of commodities: Entry of any commodity to any of the GCC member state from a non-GCC country according to the GCC unified customs terms and regulations. 
Tax on imports: Imposed and regulated taxes on commodities and services requested/possessed  by any registered tax payer.  
Tax on possessions: Tax imposed on commodities and services in possession by any tax payer to practice any of the economic activities.  
Net tax: net of deducted tax amount out of any member state deductible tax during the approved period of taxation. Net tax is subject to payment or retrieval.
Tax billing: the issuable tax bill stating all taxable commodities and services which is subject to VAT rules and its executable regulations.
Tax exempted imports: All non-taxable imports according to the unified GCC VAT convention and all of its relevant terms and executable regulations.
Taxable imports: All taxable imports according to the unified GCC VAT convention and all of its relevant terms and executable regulations, whether to be calculated at base percentage or 0% .
Interstitial imports: Imports of commodities or services by a resident importer of any member state in favor to a client of another member state.
Reverse taxation: The mechanism that oblige tax payer into obligation of settling taxable amounts on behalf of the importer as well as bind to all other regulations stated in the tax convention and national relevant laws.
Obligatory limit toward taxation: Minimum value of actual imports to registered participant which - as per law and regulations- deem him subject to taxation. 
Optional limit of taxation: Minimum value of actual imports that allow tax payer to request taxation registration on an optional base.
Convention: The GCC countries unified convention on VAT. ​