Updated VAT Administrative Exception Guide : Evidence to prove Export of Goods

SAJITH NAIRSAJITH NAIR    19 March 2020
Updated VAT Administrative Exception Guide : Evidence to prove Export of Goods

Updated VAT Administrative Exception Guide – Evidence to prove Export of Goods

The FTA has released an updated VAT Administrative Exceptions Guide with a new version dated March 01, 2020.

The amendment has added a new category for exception relating to “Evidence to prove export of goods”. This should come as a relief to taxable person who fail to receive proper Official and Commercial Evidence as required to prove export of goods under Article 30 of the Executive Regulations.

Common instances where proper documentations are not available especially pertaining to Customs Exit Documents:

  • Shipment via courier such as DHL, TNT etc
  • Shipments included as part of bulk shipments in containers by logistic agents
  • Land transport via trucks

 

A taxable person engaged in exporting goods out of UAE through such means can now request an exception from the Federal Tax Authority and for approval of an alternate form of evidence for export of goods. The option for exercising the exception is granted under Article 30(6) of the Executive Regulations and now the Federal Tax Authority has laid out the procedures for availing this.

The Taxable Person must provide actual reasons/circumstances for requesting an approval to allow the use of an alternative form of evidence, while applying for exception in the form prescribed by the guide.

 

Disclaimer: Content posted is for informational & knowledge sharing purposes only, and is not intended to be a substitute for professional advice related to tax, finance or accounting. The view/interpretation of the publisher is based on the available Law, guidelines and information. Each reader should take due professional care before you act after reading the contents of that article/post. No warranty whatsoever is made that any of the articles are accurate and is not intended to provide, and should not be relied on for tax or accounting advice.

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