UAE’s Federal Tax Authority (FTA) has released an updated version of Input Tax Apportionment: Special Methods Guide
Amendments in the updated version includes the following:
1. Applicants will now be required to submit calculations for a minimum period of 12 months preceding the application where it is applicable vis-a-vis 6 months earlier;
2. Appendix 2 has been revised to include new line items and figures;
3. Appendix 3 has been added that includes a Common Errors section.