Article 2 of the GCC Common VAT Agreement establishes the definitive scope of the tax. It mandates that VAT shall be imposed on three specific categories of transactions occurring within a Member State. These are: first, Taxable Supplies of goods or services made by a Taxable Person; second, the receipt of goods or services by a taxable customer from a non-resident, non-taxable person where the reverse charge mechanism applies; and third, the importation of goods into a Member State by any person, regardless of their taxable status. This article provides the fundamental basis for identifying taxable events.