Law kind stringclasses 9
values | Law date & authority stringclasses 183
values | Content stringlengths 56 283k |
|---|---|---|
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (1)
Definitions
For the purpose of applying the provisions of this Decree -Law, the following words and
expressions shall have the meanings assigned thereto respectively, unless the context
requires otherwise:
State : The United Arab Emirates.
Minister : The Minister of Finance.
FTA : The Federal ... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (2)
Objectives of this Decree- Law
This Decree -Law is intended to:
1. Regulate rights and obligations of the FTA, Taxpayers and any other Person dealing with
the FTA, in compliance with the provisions of this Decree -Law or the Tax Law.
2. Regulate common procedures and rules applicable to all tax laws... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (3)
Scope of Application
The provisions of this Decree -Law shall apply to the procedures related to the management,
collection and implementation of tax laws and Administrative Fines levied by FTA for
violating the provisions of this Decree -Law or the T ax Law.
Part Two
Tax Obligations
Chapter O... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (4)
Record- Keeping
Any Person that carries out any business or is subject to a Tax obligation under the Tax Law
shall keep records for their accounting activities and commercial books, as well as any
tax-related information as determined by the Tax Law, in conformity with th e controls laid
Federal Decr... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (5)
Language
1. Every Person shall submit the Tax Return as well as data, information, records and
documents related to the Tax they are obligated or required to submit to the FTA in
Arabic.
2. Notwithstanding the provisions of Clause (1) above, FTA may accept the Tax Return and
the information, data, r... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (6)
Tax Registration, Deregistration and Amendment to Data
1. The Taxable Person may submit the registration application to the FTA pursuant to the
provisions set forth in the Tax Law.
2. The Registered Person shall:
a. Include its Tax Registration Number in all communications and transactions with
FTA... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (7)
Legal Representative
The Legal Representative shall:
1. Notify FTA of his appointment, within twenty (20) Business Days from the appoin tment
date, according to the procedures defined by the Executive Regulations;
2. Submit Tax Returns to FTA on behalf of the Taxable Person; and
3. Comply with any ... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (8)
Tax Return Preparation and Submission
1. Every Taxable Person shall:
a. Prepare and submit the Tax Return to FTA pursuant to the provisions of this
Decree- Law and the Tax Law; and
b. Pay any Payable Tax within the time limit set forth in this Decree -Law and the Tax
Law.
Federal Decree- Law No.... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (9)
Determination of the Payable Tax
1. The Taxable Person shall, upon the payment of any amount to FTA, determine the type
of Tax and the Tax Period related to such amount, and FTA shall allocate the paid
amount accordingly.
2. When the Taxable Person pays any amount without determining the type of Tax o... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (10)
1. If the Taxable Person finds out that the Tax Return submitted to FTA or the Tax
Assessment issued by FTA is incorrect in a way which causes the Payable Tax according
to the Tax Law be calculated in an amount less than the correct amount, they shall
submit a Voluntary De claration.
Federal Decree... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (11)
Methods of Notification
1. FTA shall notify the Person of any decisions or procedures through their address registered with the FTA.
2. The Person shall be deemed to have been notified of any decision and has received any communications if the FTA has sent Notifications and communications according to... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (12)
Tax Agent Registration
1. FTA shall create a Tax Agent Register.
2. Any Person may operate as a Tax Agent in the State only after fulfilling the registration
conditions, being registered in the Register and obtaining the license from the competent local authority.
|
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (13)
Requirements for Registration in the Register
1. The Executive Regulations shall determine the conditions, controls and procedures for
registration, suspension of registration and deregistration of the Tax Agent in the
Register, as well as rights and obligations of the Tax Agent.
2. The Tax Agen t s... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (14)
Appointment of Tax Agent
1. The Person may appoint a Tax Agent to act on its behalf and in its name in respect of its obligations on Tax affairs under this Decree -Law or the Tax Law, without prejudice to
the liability of such Person under this Decree -Law or the Tax Law.
2. Subject to Clause (2) of ... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (15)
Records of the Person with the Tax Agent
1. The Tax Agent shall retain the information, documents, records and data related to any Person represented or that had been represented by the Tax Agent, within the period
and in such manner as described in the Executive Regulations.
2. The Tax Agent shall, ... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (16)
FTA's Right to Conduct Tax Audit
1. FTA may conduct a Tax Audit of any Person in order to verify the compliance with the
provisions set forth in this Decree -Law and the Tax Law.
2. FTA shall notify the Person of a Tax Audit at least (10) ten days prior to the Tax Audit.
3. FTA may conduct the Tax ... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (17)
FTA's Right to Access to Original Records or Photocopies During Tax Audit
A Tax auditor may, while conducting the Tax Audit , access to original records or photocopies
thereof and take samples of goods, devices or other assets from the business place of the Person subject to the Tax Audit or those in i... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (18)
Tax Audit Timing
A Tax Audit shall be conducted during the normal business hours of FTA. If necessary, the
audit may be conducted beyond such times under extraordinary circumstances by a
decision of the Director -General or his representative.
|
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (19)
Federal Decree- Law No. (28) of 2022 on Tax Procedures 13
New Information Appears After Tax Audit
Without prejudice to the provisions of article (46) hereof, FTA may audit any matter that
had already been audited if new information comes out that may affect the outcome of the
Tax audit; provided... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (20)
Cooperation During Tax Audit
Any Person subject to a Tax Aud it or their Tax Agent or legal representative shall be required
to provide all facilities and possible assistance to the Tax auditor in order to enable him to
perform his job.
|
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (21)
Rights of Persons Subject to Tax Audit
A Person subject to a Tax audit shall have the right to:
1. Request Tax auditors to show their professional ID cards;
2. Obtain a copy of the Tax audit Notification;
3. Attend the Tax audit conducted outside FTA; and
4. Obtain copies of any original paper... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (22)
Notification of Tax Audit Findings
1. FTA shall notify the Person subject to Tax Audit of the Tax Audit outcome within the
time limit and according to the procedures determined by the Executive Regulations.
2. The Person subject to Tax audit may access to and obtain the documents and
information re... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (23)
Tax Assessment
1. FTA shall issue a Tax Assessment to determine the value of the Payable Tax, Refundable
Tax or any other matters specified by the Tax Law or the Executive Regulations, and shall
notify the Taxpayer of the same within (10) ten Business Days from the issuance date
thereof in any of th... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (24)
Assessment of Administrative Fines
1. FTA shall issue an assessment of Administrative Fines and inform the Person of same
within (5) five Business Days in respect of any of the following violations:
a. The Person that carries out business or is subject to a Tax obligation under this
Decree- Law or ... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (25)
Tax Crimes and Penalties
Federal Decree- Law No. (28) of 2022 on Tax Procedures 17
1. The penalties set forth herein shall not prejudice to any severer penalty stipulated in any
other law.
2. A prison sentence and/or a fine not less than the evaded Tax amount and not more than (3) three times th... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (26)
Procedures and Measures
1. A criminal action may be instituted against the crimes set forth in this Decree -Law or the
Tax Law only based on a written application from the Director -General.
2. Without prejudice to the cases in which the Law requires the confiscation ruling, the
Court may, when a ju... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (27)
Reconciliation on Tax Evasion Crimes
1. Before a criminal action is instituted, FTA may enter into reconciliation on Tax Evasion
crimes and the deliberate abstention from the payment of the Administrative Fines set
forth in this Dec ree- Law or the Tax Law against the payment of the full Payable Tax a... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (28)
Application for Tax Assessment Review
1. Without prejudice to the provisions of article (29) hereunder, any Person may submit an application to FTA for reviewing the Tax Assessment or part thereof issued against the
same and any associated Administrative Fines.
2. The application submitted under Cla... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (29)
Application for Reconsideration
1. Any Person may submit an application to FTA for reconsideration of any decision or part
thereof issued by FTA against such Person. The application shall be reasoned, and shall
be submitted within (40) forty Business Days from the date on which the Person is
notified... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (30)
Federal Decree- Law No. (28) of 2022 on Tax Procedures 22
Tax Dispute Settlement Committee
1. One or more standing committees to called "Tax Dispute Settlement Committee" shall
be formed under the chairmanship of a member of the Judiciary and the membership of
two experts from those enrolled in t... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (31)
Competences of the Committee
The Committee shall have the following competences:
1. To decide on objections filed against FTA's decisions on reconsideration applications.
2. To decide on reconsideration applications submitted to FTA and no decision has been
taken thereon, pursuant to the provision... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (32)
Objection Submission Procedures and Cases of Objection Rejection
1. An objection to the decision of FTA with regard to an application for reconsideration
shall be submitted within (40) forty Business Days from the date of Notification of FTA
decision.
2. The objection submitted to the Committee shal... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (33)
Procedures of the Committee
1. The Committee shall consider the objection submitted thereto and decide thereupon
within (20) twenty Business Days from the date of receipt of the objection.
2. The Committee shall notify the objecting Per son and FTA of its decision within (5) five
Business Days from ... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (34)
Enforcement of the Committee's Decisions
1. Final decisions made by the Committee on disputes not exceeding AED (100,000) one hundred thousand dirhams shall be considered a writ of execution.
2. Decisions made on disputes exceeding AED (100,000) one hu ndred thousand dirhams
shall be considered a wri... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (35)
Extension of Time Limits
1. FTA or the Committee, as the case may be, for any reason whatsoever, may extend any of the time limits set o ut in Clause (3) of article (28), Clause (2) of article (29) and Clause
(1) of article (33) above for a period specified by the Executive Regulations.
Federal Decr... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (36)
Appeal Proceedings Before Courts
1. Without prejudice to the provisions of article (34) and (37) above, FTA and the Person,
as the case may be, may appeal against the decision of the Committee before the
Competent Court within (40) forty Business Days from the date of notifying FTA or the
Person, as... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (37)
Special Procedures for Objection and Appeal
Notwithstanding the provisions of Articles (31), (32), (33), (34) and (36) above, the Cabinet
shall issue, at the proposal of the Minister, a reso lution approving an alternative mechanism
for objection and appeal if parties to a dispute are any of the feder... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (38)
Tax Recovery Application
1. The Taxpayer may submit an application for recovery of any Tax he has paid if the same
is entitled to recover such Tax in accordance with the Tax Law and it is found out the
amount already paid exceeds the Payable Tax and the Administrative Fines, in
accordan ce with the ... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (39)
Tax Refund Procedures
1. FTA shall make a set -off between the amount required to be refunded and any other
undisputed Payable Tax or Administrative Fines of the Taxpayer applying for the
recovery, in accordance with the Tax Return or Tax Assessment issued by FTA before the
refund of any amount relat... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (40)
Collection of Payable Tax and Administrative Fines
1. If the Person fails to pay the Payable Tax within the time limits specified in this
Decree- Law and the Tax Law, the following actions shall be taken:
a. FTA shall serve a Notification to the Person for payment of the Payable Tax and the
Administ... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (41)
Liability for Paymen t of Tax and Administrative Fines in Case of Partnership
Without prejudice to any provisions in the Tax Law, if multiple Persons participate in
business that do not have an autonomous legal personality, each of them shall be held liable before FTA, severa lly and jointly, for the ... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (42)
Liability for Tax Payment in case of Partnership
Without prejudice to any provisions in the Tax Law, if multiple Persons participate in business tha t do not have an autonomous legal personality, each of them shall be held liable
before FTA, severally and jointly, for the Payable Tax and the Administra... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (43)
Payment of Tax and Administrative Fines in Special Cases
1. The amount of Payable Tax shall be paid in cases of death as follows:
a. For the Payable Tax of a natural Person prior to the date of his death, the Tax amount
shall be paid from the elements of the estate or of the inc ome generated from su... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (44)
Payment and Administrative Fines of Tax in Case of Bankruptcy
1. An appointed bankruptcy trustee shall communicate with FTA to inform him of the Due
Tax or FTA's desire to conduct a tax audit for the specified Tax Period(s).
2. FTA shall inform the bankruptcy trustee of the amount of the Payable Tax ... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (45)
Professional Confidentiality
1. Employees of FTA shall not disclose the information obtained or accessed to in their
Federal Decree- Law No. (28) of 2022 on Tax Procedures 29
professional capacity or on account thereof during their work, except as determined or
defined in accordance with the Exec... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (46)
Conflict of Interests
Any employee of FTA may not perform or engage in any tax procedures related to any
Person in the following cases:
1. In case of a kinship up to the fourth degree between the employee and such natural
Person;
2. In case of a common interest between the employee and such natur... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (47)
Prescription
1. Except for the cases set out in Clauses (2), (3), (6) and (7) hereunder, FTA may not
conduct a Tax audit or issue a Tax Assessment on the Taxable Person after (5) five years
from the end of the relevant Tax Period.
2. FTA may conduct a Tax Audit or issue a Tax Assessment on the Taxab... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (48)
FTA's Right to Claim Payment
The Payable Tax and A dministrative Fines, which have been notified to the Taxable Person,
shall not lapse by prescription and may be claimed by FTA at any time.
|
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (49)
Time Limit for Tax Obligations
Unless a specific time limit is set for the performance of any obligat ion or any other action in
this Decree -Law or the Tax Law, FTA shall grant the Taxable Person a time limit for this
purpose compatible with the nature of the obligation or the procedure of not less t... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (50)
Calculating the Time Limits
In all cases, the following rules shall apply upon calculating the time limits:
1. The Notification day or the day on which the incident for which the time limit occurred is not included in the time limit.
2. If the last day of the time limit is not a Business Day, the ti... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (51)
Controls of Administrative Fines Payment in Installments, Exemption and
Refund
Federal Decree- Law No. (28) of 2022 on Tax Procedures 32
1. If FTA l evies or collects an Administrative Fine from any Person for violating the
provisions of this Decree -Law or the Tax Law, the Committee set out in C... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (52)
Proving the Authenticity of Data
The burden of proving the Tax Retur n authenticity shall lie with the Taxable Person. In cases
of Tax Evasion, the burden of proof shall lie with FTA.
|
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (53)
Judicial Police
The Director -General and Persons designated under a resolution of the Minister of Justice, in
agreement with t he Minister, shall have the capacity of judicial officers for detecting crimes
or violations against the provisions of this Decree -Law, the Tax Law or resolutions issued in ... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (54)
Tax Resident
1. For the purpose of the Tax Law or any convention or arrangement to which the State is a
party, the Cabinet shall issue a resolution, at the proposal of the Minister, establishing
Federal Decree- Law No. (28) of 2022 on Tax Procedures 33
the conditions whereby a Person can be deeme... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (55)
FTA Fees
By vir tue of a Cabinet resolution, at the proposal of the Minister, the fees payable to FTA
shall be identified, pursuant to the provisions of this Decree -Law and the Executive
Resolution thereof.
|
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (56)
Repeals
1. Federal Law No. (7) of 2017, on Tax Procedures, as amended, shall hereby be repealed.
2. Any provision contradicting or repugnant to the provisions of this Decree -Law shall
hereby be repealed.
3. The Executive Regulations of Federal Law No. (7) of 2017, on Tax Procedures, as
amended, a... |
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (57)
Executive Regulations
The Cabinet shall issue, at the proposal of the Minister, the Executive Regulations of this Decree- Law.
|
tax | Federal Decree by Law No. (28) of 2022 Concerning Tax Procedures | Article (58)
Publication and Entry into Force of the Decree- Law
This Decree- Law shall be published in the Official Gazette, and shall enter into force as of 1st
Federal Decree- Law No. (28) of 2022 on Tax Procedures 34
March 2023.
Mohammed bin Zayed Al Nahyan
President of the United Arab Emirates ... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (1)
For the purpose of applying the provisions of this Resolution , the following words and
expressions shall have the meanings assigned thereto respectively, unless the context otherwise
requires:
State : The United Arab Emirates.
Minister : The Minister of Finance.
Authority : The Federal Tax Au... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (2)
Supply of Goods
1. The transfer of ownership of goods or the right to dispose thereof from one person to another
shall include , inter alia :
a. Transfer of ownership of goods under a written or verbal agreement for any sale;
b. Transfer of ownership of goods for a consideration in a compulsory m... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (3)
Supply of Services
1. Each supply not considered a supply of goods shall be treated as a supply of services, including
any of the following:
a. Granting, assignment, cessation, or surrender of a right .
b. Providing a facility or advantage .
c. Refraining from engaging in any activity, or not all... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (4)
Supply Composed of More Than One Component
1. If a person makes a supply composed of more than one component for a single price , such
person shall determine whether the supply constitutes a single composite supply or multiple
supplies. Cabinet Resolution of 20 17 Concerning the Executive Regulat... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (5)
Exceptions from the Deemed Supply
1. The supply shall not be regarded as deemed supply in any of the following cases:
a. If the amount of the input tax for the related goods and services is not refunded.
b. If the supply is exempt from the tax. Cabinet Resolution of 20 17 Concerning the Executive ... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (6)
Application for Registration
For the purposes of mandatory or voluntary registration, the application for tax registration shall
contain all information requested by the Authority and shall be submitted through the means
specified by the Authority.
|
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (7)
Mandatory Registration
1. The Mandatory Registration Threshold shall be (AED 375,000 ) three hundred , seventy -five
thousand dirhams.
2. The person required to register for tax in accordance with the provisions the provisions of the
Decree -Law shall submit the application for tax registration ... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (8)
Voluntary Registratio n
1. The Voluntary Registration Threshold shall be (AED 187,500 ) one hundred eighty -seven
thousand five hundred dirhams.
2. If a person applies for the tax registration voluntarily in accordance with the provisions of the
Decree -Law, the Authority shall register such perso... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (9)
Related Parties
1. For the purposes of the t ax group provisions, the definition of “Related Parties ” shall relate to
two legal persons in cases such as:
a. One or more persons practicing the business in a partnership and having any of the
following: Cabinet Resolution of 20 17 Concerning the Exe... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (10)
Registration as Tax Group
1. A tax group shall nominate one of its registered members to act as the representative member
of such tax group.
2. An application for register ing a tax group shall be submitted by the representative member of
such tax group.
3. The Authority shall decide on an... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (11)
Amendment to Tax Group
1. The representative member appointed in accordance with article (10) of this Resolution shall
be entitled to apply to the Authority for any of the following:
a. Add ing another person to be a member of the tax group ;
b. Remov ing any member of such tax group ;
c. Nomi... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (12)
Effect of Tax Group Registration
1. The registration of persons as a tax group shall result in the following:
a. Any business practiced by a ny member of the tax group shall be deemed to be practiced
by the representative member and not by any other member of such tax group.
b. Any suppl ies ... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (13)
Aggregation of Related Parties
1. If it is found that two or more persons are in association as a result of their economic, financial
and organizational practices in the b usiness in accordance with Clause (2) of article (9) of this
Resolution , and such persons are not registered as a tax group a... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (14)
Cancellation of Tax Registration
1. The registrant shall submit an application for cancellation of tax registration in accordance
with the cases set forth in the Decree -Law, within (20) working day s as of the date of
occurrence of any of them.
2. The Authority shall approve the application... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (15)
Cancel ing the Registration of Tax Group or Amendment Thereof
1. The Authority shall cancel the registration of any tax group if the following conditions are met:
a. If the person s registered as a tax group no longer meet the conditions for their registration
as a tax group in accordance with th... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (16)
Exception from Registration
1. Any taxable person wishing to apply for an exception from tax registration based on that all
of his supplies are zero -rated, shall submit an application to the Authority on the form and by
the means determined by the Authority.
2. The Authority shall scrutinize... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (17)
Registration upon Entry into Force of the D ecree -Law
1. A person who will be taxable on the date of entry into force of the Decree -Law, shall apply for
tax registration prior to such date according to the dates as announced by the Authority. Cabinet Resolution of 20 17 Concerning the Executive... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (18)
Obligations before Cancellation of Tax Registration
The c ancellation of tax registration shall not exempt a person from his obligations and liabilities
stipulated in the Decree -Law that were applicable while he was still a registrant .
Part Four
Rules on Supplies
|
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (19)
Due Tax at the Date of Supply
For the purposes of Articles (25), (26) and (80) of the Decree -Law, if the t ax is due because a
payment is made or a tax invoice is issued in respect of a supply of goods or services , the tax shall
be due to the extent of the payment made or stated in the tax invoic... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (20)
Place of Supply of Goods Delivered within the State Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal Decree -Law of 20 17 Concerning the
Value Added Tax 22
In the event that the supply of goods requires that such goods exit and re -enter the State during
being transport... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (21)
Place of Supply of Services Related to Real Properties
1. For the purposes of the Decree -Law and this Resolution , the “real property ” shall include for
example:
a. Any piece of land upon which rights , interests or services can be created ;
b. Any building, structure or engineering work perma... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (22)
Place of Supply of Certain Transport Services
1. The place of the supply of each transport service shall be the place where the supply of such
transport service commences, if the trip includes more than one stop and includes multiple
supplies in accordance with Clause (5) of article (4) of this Re... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (23)
Telecommunication and E-Services
1. “Telecommunication Services” means transmitting , broadcasting, converting or receiving any
of the services listed below by using any communications equipment or devices that transmit,
broadcast, convert, or receive such service s by electrical, magnetic, electroma... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (24)
Evidence of Certain Supplies among the Applying State s
1. If a taxable person makes a supply of goods from the State to a person who has a place of
residence in another applying state , and the supply requires the goods to be actually moved
to such other applying state , the taxable person sha... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (25)
Market Value
1. “Similar Supply”, with respect to the supply of goods or services , means any other supply of
goods or services which is similar to or substantially resembles , in respect of the
characteristics, quality, quantity, functional components, materials, and reputation, such
supply of g... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (26)
Apportionment of Single Consideration
For the purposes of Clause (4) of article (34) and article (47) of the Decree -Law, if the
consideration payable to the taxable person relates to a supply of goods or services and matter s
other than the supply of goods or services , or to two different supplie... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (27)
Tax Exclusive Price
1. The declared prices shall be inclusive of tax i n case of the taxable supply .
2. Notwithstanding the provisions of Clause (1) above, the taxable person may declare tax-
exclusive prices in the following cases:
a. Supply of goods or services for exportation ;
b. If the cu... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (28)
Discounts , Subsidies and Vouchers
1. The State shall not be treated as providing a subsidy to the supplier if the subsidy or part
there of is a consideration for a supply of goods or services to the State.
2. The value of supply may be reduced in the case of a discount if the following conditions ... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (29)
Levying the Tax based on the Profit Margin
1. The taxable person may calculate and charge the tax on any taxable supplies on the basis of
the profit margin in the following cases : Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal Decree -Law of 20 17 Concerning the
Valu... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (30)
Applying the Zero Rate to the Exportation of Goods
1. The direct exportation shall be subject to the zero rate if the following conditions are met:
a. The goods are physically moved to a place outside the applying state s or are put under a
customs suspension scheme in accordance with the GCC ... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (31)
Applying the Zero Rate to the Exportation of Services
1. The exportation of services shall be subject to the zero rate in the following cases.
a. If the following conditions are met: Cabinet Resolution of 20 17 Concerning the Executive Regulations of Federal Decree -Law of 20 17 Concerning the
V... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (32)
Applying the Zero Rate to the Exportation of Telecommunications
Services
1. The exportation of telecommunications services shall be subject to the zero rate in the
following cases :
a. A supply of telecommunications services by a telecommunications supplier who has a
place of residence in the S... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (33)
Applying the Zero Rate to International Transport Services for Passengers and
Goods
1. The supply of international transport services for passengers and goods and transport -related
services shall be subject to the zero rate in the following cases: Cabinet Resolution of 20 17 Concerning the Exe... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (34)
Applying the Zero Rate to Certain Means of Transport
The supply of means of transport shall be subject to the zero rate in the following cases:
1. A supply of an aircraft which is designed or adapted to be used for commercial transport of
passengers or goods and not designed or adapted for recrea... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (35)
Applying the Zero Rate to Goods and Services Related to the Supp ly of Means
of Transport
1. Goods and services related to the supply of means of transport set forth in article (34) of this
Resolution shall be subject to the zero rate if they are any of the following:
a. Goods, except for fue... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (36)
Applying the Zero Rate to Precious Metals
1. The supply or import ation of investment precious metals shall be subject to the zero rate .
2. The “i nvestment precious metals” mean gold, silver and platinum that meet the following
standards:
a. The metal is of a purity of 99 percent or more.
b.... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (37)
Residential Buildings
1. The “residential building s” mean building s intended and designed for human occupation,
including:
a. Any building or part there of occupied by a person or expected to be occupied by a person
as his princ ipal place of residence ;
b. Residential accommodation for studen... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (38)
Applyin g the Zero Rate to Buildings Specifically Designed to be Used by
Charities
1. The first sale or lease of a building, or any part thereof , shall be zero -rated if the building is
specifically designed to be used by a charity and solely for a relevant charitable activity.
2. For the purposes... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (39)
Applying the Zero Rate to Converted Residential Building s
1. The first supply of a building, or any part there of, which is converted to a residential building
shall be zero -rate d, provided that the supply takes place within three ( 3) years as of the
completion of the conversion and the original ... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (40)
Applying the Zero Rate to Education al Services
1. The supply of educational services shall be subject to the zero rate if the following conditions
are met:
a. The supply of educational services is provided in accordance with the curriculum
recognized by the federal or local competent government ... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (41)
Applying the Zero Rate to Healthcare Services
1. The “healthcare services” mean any service supplied and generally recognized in the medical
profession as being necessary for treat ing the recipient of the supply , including the preventive
treatment.
2. Any supply of healthcare services shall b... |
tax | Cabinet Resolution No. (52) of 2017 Concerning the Executive Regulations of Federal Decree-Law No. (8) of 2017 on Value-Added Tax (VAT) | Article (42)
Tax Treatment of Financial Services
1. For the purposes of this Article:
a. The “debt security” means any interest in or right to receive money owed, or to be owed
from any person, or any option to acquire any such interest or right .
b. The “ equity security” means any interest in or right to a s... |
Subsets and Splits
No community queries yet
The top public SQL queries from the community will appear here once available.