Typically Government entities are formulated by a Decree which encapsulates its activities. Such activities are considered as sovereign function as no private entity can perform the same. Government entities are covered under Cabinet Decision 58 of 2017 and only the specified activities can be covered as OOS. If any charges are being collected against a service, it should be considered as VATable. For clarity on specified activities by Government entities, one may approach Department of Finance.

To add to the above, I believe Cabinet Decision 58 of 2017 is not available in public domain. Accordingly which entities get classified as ‘Government entities’ is not available. If anyone has the cabinet decision would request you to share the same.

It is only defined as Government Entities:- Federal and local ministries, government departments, government agencies, authorities and public institutions in the State. Vehicle Registration falls under RTA in Dubai (Government Entities) which can be treated as Sovereign activities.

Dear all, please let me know if anyone has the cabinet decision no 58 of 2017 (as per Art. 10 of FDL) would request you to share the same and also if anybody has applied for Simplified Tax return for government entities and can share the communication received in this regard.