Ministerial Decision No. 162 of 2022 on Determination of Timelines and Frequency of Submission of Refund Requests for Input Tax Incurred on the Construction and Operation of Mosques
Minister of Finance has decided:
- 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, and its amendments, - Federal Law No. 7 of 2017 on Tax Procedures, and its amendments,
- Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments,
- Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal DecreeLaw No. 8 of 2017 on Value Added Tax, and its amendments, and
- Cabinet Decision No. 82 of 2022 on the Refund of Input Tax Incurred on the
Construction and Operation of Mosques,
Article 1 – Recovery of Tax on the Construction of Mosques
incurred on the construction of Mosques after completion of the Mosques’ construction
in accordance with the following schedule:
| Operation date as per the Mosque Operation Commencement Certificate | Date of receipt of applications by the Authority | |
| 1 January 2018 – 31 December 2018 | November 2022 – January 2023 | |
| 1 January 2019 – 31 December 2019 | February 2023 – March 2023 | |
| 1 January 2020 – 31 December 2020 | March 2023 – April 2023 | |
| 1 January 2021 – 31 December 2021 | April 2023 – May 2023 | |
| 1 January 2022 – 31 December 2022 | June 2023 – December 2023 | |
| 1 January 2023 onwards | Within 12 months of the issuance of the Mosque Operation Commencement Certificate from the Competent Authority |
Article 2 – Recovery of Tax on the Operation of Mosques
operation of Mosques in accordance with the following schedule:
| Commencement date of the operation of the Mosque by the applicant | Years for which the application is made | Commencement date of receiving applications |
| Before 1 January 2022 | 2018 – 2022 | April 2023 – September 2023 |
| From 1 January 2022 onwards | 2022 | October 2023 – December 2023 |
| All Mosques | 2023 onwards | January – April of the following year |
Article 3 – Acceptance of Applications
Mosques will not be accepted if the applications are submitted beyond the timeframes
specified in Articles 1 and 2 of this Decision.