Contribution by CA Rajiv Hira

Bahrain VAT - Expected Transitional Provisions (effect of change -VAT 5% to 10%)
Bahrain
Bahrain VAT - Expected Transitional Provisions (effect of change -VAT 5% to 10%)
CA Rajiv Hira on 28 September 2021
ISSUE OF INVOICE OR RECEIPT OF CONSIDERATION BEFORE THE DATE OF CHANGE (EXPECTED DUE DATE (EDD)) Under the general VAT rules, in the event of the issue of a ..
Voluntary Disclosure for VAT in UAE
UAE
Voluntary Disclosure for VAT in UAE
CA Rajiv Hira on 18 May 2021
Voluntary disclosure provides an opportunity offered by tax administration to allow previously non-compliant taxpayers to correct their tax affairs under specif..
Reverse Charge Mechanism- Accounting Entries
UAE
Reverse Charge Mechanism- Accounting Entries
CA Rajiv Hira on 23 March 2021
Reverse Charge Mechanism is a system in which the responsibility of paying tax to Government shifts from seller to buyer. In forward charge mechanism, the suppl..
Taxability of Supply through an Agent
UAE
Taxability of Supply through an Agent
CA Rajiv Hira on 22 March 2021
An Agent is a person who acts on behalf of the principal and has the authority to bind the Principal to obligations towards third parties. The Agents actions, i..
UAE VAT on International Transport
UAE
UAE VAT on International Transport
CA Rajiv Hira on 18 March 2021
As per Article 33, VAT is applicable @ 0% in case of international transportation services for Passengers and Goods.The supply of international transportation S..
Are Goods exported from Designated Zone to be treated as Exports?
UAE
Are Goods exported from Designated Zone to be treated as Exports?
CA Rajiv Hira on 15 March 2021
Let us first understand the definition of Designated Zone: Designated Zones are subject to strict control criteria; required to have security procedu..
UAE VAT Treatment of Goods imported under DDP terms from Designated Zone
UAE
UAE VAT Treatment of Goods imported under DDP terms from Designated Zone
CA Rajiv Hira on 08 December 2020
What is DDP arrangement? In a DDP arrangement, the supplier is responsible for delivering the goods at the destination of buyer and paying all costs in bring..
 Input Tax Claim on Motor Vehicles in UAE
UAE
Input Tax Claim on Motor Vehicles in UAE
CA Rajiv Hira on 14 September 2020
Input Tax Claim on Motor Vehicles in UAE Can we claim input tax on motor vehicle, where effective logbook and tracking is available? For getting an answer..
Economic Substance Regulations : What is 3rd Port Shipment?
Economic Substance Regulations : What is 3rd Port Shipment?
CA Rajiv Hira on 30 July 2020
3rd Port Shipment,is asupply chain managementmethod in which thebusinessdoes not keep goods in stock but instead transfers itscustomersorders and shipment detai..
WPS Transfer from Group company: Is it taxable as per UAE VAT Law?
UAE
WPS Transfer from Group company: Is it taxable as per UAE VAT Law?
CA Rajiv Hira on 20 July 2020
Lets understand some of the concepts relating to the article: What is Wages Protection System (WPS)? WPS is an electronic salary transfer system that allo..

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