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This is an unofficial translation - الامارات

this is an unofficial translation cabinet decision No. (52) of 2017. on the Executive Regulations of the Federal Decree-Law No (8) of 2017 on Value Added Tax The Cabinet: Having reviewed the Constitution, Federal Law No. (1) of 1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments, Federal Decree-Law No. (13) of 2016 on the Establishment of the Federal Tax Authority, Federal Law No. (7) of 2017 on Tax Procedures, Federal Decree-Law No. (8) of 2017 on Value Added Tax, and Pursuant to the presentation of the Minister of Finance, Has decided: Title One Definitions Article (1). In the application of the provisions of this decision , the following words and expressions shall have the meanings assigned against each, unless the context requires otherwise: State: United Arab Emirates. Minister: Minister of Finance. Authority: Federal Tax Authority. Value Added Tax: A tax imposed on the import and supply of Goods and Services at each stage of production and distribution, including the Deemed Supply.

This is an unofficial translation 1 Cabinet Decision No. (52) of 2017 on the Executive Regulations of the Federal Decree-Law No (8) of 2017 on Value Added Tax

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Transcription of This is an unofficial translation - الامارات

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