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Input Tax Apportionment working

In case where a company supplies/charge the following expenses to its associates/customers and the difference between what is input tax already claimed in the tax year and the amount derived after the annual calculation done (for apportionmnet) at the end of the tax year is less than AED: 250,000, then still the company shall disclose the differences in the final VAT report of the corresponding tax year for input- tax apportionment?

i) Charge interest (Financial services) [ input recovered on bank charges]

ii) Charge against labor accomodation ( residential properties) [no-input]

iii) Charge interest on in-house lease finance ( financial services) -Goods imported and RCM applied and no any local input recovery.

Simply the resulted amount after input-apportionment is > 250K, will be out of scope of any adjument of In-put tax?


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