UAE Cabinet Decision No. (52) Of 2017 On The Executive Regulations Of The Federal Decree-Law No (8) Of 2017 On VAT

Article 1

Definitions
view details

Article 2

Supply
view details

Article 3

Supply of Services
view details

Article 4

Supply of More Than One Component
view details

Article 5

Exceptions related to Deemed Supply
view details

Article 6

Application for Registration
view details

Article 7

Mandatory Registration
view details

Article 8

Voluntary Registration
view details

Article 9

Related Parties
view details

Article 10

Registration as a Tax Group
view details

Article 11

Amendments to a Tax Group
view details

Article 12

Effect of registration as a Tax Group
view details

Article 13

Aggregation of Related Parties
view details

Article 14

Tax Deregistration
view details

Article 15

Deregistration of a Tax Group Registration or Amendment Thereof
view details

Article 16

Exception from registration
view details

Article 17

Registration when the Decree-Law Comes into Force
view details

Article 18

Liabilities due before Deregistration
view details

Article 19

Due Tax at Date of Supply
view details

Article 20

Place of Supply of Goods Delivered within the State
view details

Article 21

Place of Supply of Services Related to Real Estate
view details

Article 22

Place of Supply of Certain Transport Services
view details

Article 23

Telecommunication and electronic services
view details

Article 24

Evidence for Certain Supplies Between the Implementing States
view details

Article 25

Market Value
view details

Article 26

Apportionment of Single Consideration
view details

Article 27

Price Excluding Tax
view details

Article 28

Discounts, Subsidies and Vouchers
view details

Article 29

Accounting for Tax on the Margin
view details

Article 30

Zero-rating the export of goods
view details

Article 31

Zero-rating the Export of Services
view details

Article 32

Zero-Rating Exported Telecommunications Services
view details

Article 33

Zero-rating international transportation services for Passengers and Goods
view details

Article 34

Zero-rating certain means of transport
view details

Article 35

Zero-rating Goods and Services Supplied in Connection with Means of Transport
view details

Article 36

Zero-rating of precious metals
view details

Article 37

Residential buildings
view details

Article 38

Zero-rating of Buildings Specifically Designed to be Used by Charities
view details

Article 39

Zero-rating Converted Residential Building
view details

Article 40

Zero-rating Education Services
view details

Article 41

Zero-rating Healthcare Services
view details

Article 42

Tax Treatment of Financial Services
view details

Article 43

Exemption of Residential Buildings
view details

Article 44

Exemption of Bare Land
view details

Article 45

Exemption of Local Passenger Transport Services
view details

Article 46

Tax on Supplies of More Than One Component
view details

Article 47

General rules regarding Import of Goods
view details

Article 48

Calculation of Tax under the Reverse Charge Mechanism on import of Concerned Goods or Concerned Services
view details

Article 49

Payments for Goods Transferred to another Implementing States
view details

Article 50

Imports by Unregistered Persons
view details

Article 51

Designated zones
view details

Article 52

Input Tax Recovery in Respect of Exempt Supplies
view details

Article 53

Non-recoverable Input Tax
view details

Article 54

Special cases of Input tax
view details

Article 55

Apportionment of Input Tax
view details

Article 56

Adjustment of Input Tax Post-Recovery
view details

Article 57

Assets Considered Capital Assets
view details

Article 58

Adjustments under the Capital Assets Scheme
view details

Article 59

Tax invoices
view details

Article 60

Tax Credit Note
view details

Article 61

Fractions of Fils
view details

Article 62

Length of tax period
view details

Article 63

Tax Periods in the Case of Loss of Capacity
view details

Article 64

Tax Return and Payment
view details

Article 65

Recovery of Excess Tax
view details

Article 66

New residence
view details

Article 67

Business visitors
view details

Article 68

Tourist visitors
view details

Article 69

Foreign Governments
view details

Article 70

Transitional rules
view details

Article 71

Record-keeping Requirements
view details

Article 72

Record Keeping of the Supplies Made
view details

Article 73

Closing Provisions
view details

Article 74

Repeal of Conflicting Provisions
view details

Article 75

Publication and Coming into Force of the Decision
view details

GCC FinTax

GCC App for Android & iOS

GCC FinTax is a community for Tax and Finance professionals from GCC to share knowledge, learn and network.

Download Android app

Download IOS app

GCC FinTax

GCC FinTax is a community for Tax and Finance professionals
from GCC to share knowledge, learn and network.

© 2024 GCCFintax.com

About us
Privacy policy
Terms of use
Disclaimer
Contact us
We are Hiring

GCC App for Android & iOS

© 2024 GCCFintax.com