Procedural Guidelines and Rules Related to Tax Stamps Issued by Decision of the Governor of the General Authority of Zakat and Tax No. (24199) dated 21/09/1440 H

First: The Approved Supplier of Tax Stamps

De La Rue plc is considered an approved supplier of Tax Stamps.

Second: Production and Supply of Tax Stamps

1. The Approved Supplier is responsible for the production and supply of Tax Stamps.

2. Tax Stamps shall be in the form of digital marks printed on the packaging of all specified excise goods, in addition to physical stickers (referred to in these Guidelines as Physical Stamps) which are placed on the packaging of tobacco products specifically.

3. The purchased Tax Stamps shall be prepared for the specified excise goods manufacturer designated in the purchase order (referred to in these Guidelines as the Specified Manufacturer) within (2) two business days from the licensed purchaser receiving the Authority's approval.

4. Digital marks shall be made available to the manufacturer of the specified excise goods through the Electronic Tax Stamp System.

5. The delivery method and its terms shall be agreed upon between the Approved Supplier and the Specified Manufacturer. The Authority shall not participate in this agreement nor be a party to any disputes arising therefrom.

6. If the Approved Supplier of Tax Stamps and the Specified Manufacturer agree that delivery shall be in accordance with the International Commercial Terms (Incoterms) 'Ex Works' as published by the International Chamber of Commerce in 2010, the preparation period for the delivery of Physical Stamps may exceed (2) two business days.

7. If the Approved Supplier of Tax Stamps and the Specified Manufacturer agree on a delivery method other than 'Ex Works', the agreement between these two parties must stipulate a specific method and date for delivering the Physical Stamps to the Specified Manufacturer.

8. The Approved Supplier shall supply Physical Stamps in the form of sheets, bundles, or reels. The sheets shall be prepared in a manner that enables manufacturers to cut them automatically to the appropriate size to be placed on the packaging of tobacco products. Purchase applicants who wish to obtain Physical Stamps in the form of reels must provide the relevant information and requirements to the Approved Supplier before finalizing the purchase order.

Third: Procedures for Purchasing Tax Stamps, Paying for, and Refunding Them

A. Purchase Procedures