Issue Article 3 of the Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree- Law No. 8 of 2017 on...
Tax Procedures Public Clarification Amendments to the Penalties Regime. Issue On 28 April 2021, the Cabinet issued Decision No. 49 of 2021 on Amending some...
Issue On 28 April 2021, the Cabinet issued Decision No. 49 of 2021 on Amending some Provisions of Cabinet Decision No. 40 of 2017 on...
Issue Tax procedures in the UAE are regulated by the Federal Law No. 7 of 2017 on Tax Procedures. The Federal Decree-Law No. 28 of...
Issue On 28 April 2021, the Cabinet issued Decision No. 49 of 2021 on Amending some Provisions of Cabinet Decision No. 40 of 2017 on...
Issue The tax procedures in the UAE are regulated by Federal Decree-Law No. 28 of 2022 on Tax Procedures (“Decree-Law”) and its Executive Regulation. Cabinet...
Issue VAT is a tax on supplies of goods and services. Therefore, no VAT is due if no supply takes place. As part of business...
Issue It is important that businesses properly identify those goods which qualify to be sold under the profit margin scheme, in the context of transitional...
Issue Labour camps and labour accommodation are generally areas where labourers are housed by their employers. They can take many different forms and some may...
Issue Article 69 of Federal Decree-Law No. (8) of 2017 (“VAT Decree-Law”) requires that where a supply was made in a currency other than UAE...
Issue Article 53 of Cabinet Decision No. (52) of 2017 on the Executive Regulation of the Federal Decree-Law No. (8) of 2017 on Value Added...
Issue Article 59 of Cabinet Decision No. (52) of 2017 on the Executive Regulations of the Federal Decree Law No. (8) of 2017 on Value...
Issue Article 34 of Cabinet Decision No. 52 of 2017 on the Executive Regulations of the Federal Decree-Law No. 8 of 2017 on Value Added...
Issue Article 44 of Cabinet Decision No. 52 of 2017 on the Executive Regulations of the Federal Decree-Law No. 8 of 2017 on Value Added...
Issue The date of supply prescribes the point in time when a VAT Registrant needs to account for VAT. The date of supply is determined...
Bank Interest and Dividends Issue A VAT registered person may earn interest income by depositing money in a bank account or by holding fixed deposits,...
Donations, Grants and Sponsorships Issue Article 1 of the Federal Decree-Law No. 8 of 2017 on Value Added Tax (“VAT Law”) defines consideration as “all...
Importation of goods by agents on behalf of VAT registered persons Issue Importation of goods from outside the UAE into the UAE mainland is subject...
Disbursements & Reimbursements Issue Article 1 of the Federal Decree-Law No. 8 of 2017 on Value Added Tax (“VAT Law”) defines consideration as “all that...
VAT Treatment of Options and Option Premiums Issue There has been uncertainty regarding the VAT treatment of options supplied in return for premiums – specifically,...
Transfer of a Business as a Going Concern Issue In accordance with Article 7(2) of the Federal Decree-Law No. (8) of 2017 on Value Added...
Business-to-Business Supplies of Healthcare Services Issue Depending on the circumstances, a provider of healthcare services may be contractually supplying these services to another provider of...
Time-frame for recovering Input Tax Issue Article 55 of the Federal Decree-Law No. 8 of 2017 on Value Added Tax (“VAT Law”) prescribes the time-period...
Change in the permitted use of a building Issue The supply of a building may be standard-rated, zero-rated or exempt from VAT, depending on the...
Zero-rating of export of services Issue Article 31(1)(a)(1) of Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8...
“VAT-free” special offers Issue Numerous retailers are offering “VAT-free special offers” as promotions to entice prospective buyers to purchase goods or services within a promotional...
Dubai Owners’ Associations and Management Entities Issue Law No. 6 of 2019 Concerning Ownership of Jointly Owned Real Property in the Emirate of Dubai (“Law...
Adjustment on Account of Bad Debt Relief Issue Where a VAT registered supplier supplies goods or services to its customers but is not paid (wholly...
Temporary Zero-rating of Certain Medical Equipment Issue On 1 September 2020, the Cabinet issued a Cabinet Decision No. 9/12 O of 2020 (“Cabinet Decision”). The...
VAT registration of ‘Sole Establishments’ Issue A natural or legal person may own a number of sole establishments. There has been uncertainty on whether each...
Goods Supplied in a Designated Zone, and Connected Shipping or Delivery Services Issue Taxable persons are required to impose VAT on every taxable supply and...
Mobile Phones, Airtime, and Data Packages Made Available to Employees for Business Use Issue Many businesses enter into agreements with telecommunication service providers to make...
Amendments to VAT Federal Decree-Law – Federal Decree-Law No. 18 of 2022 Issue Value Added Tax (“VAT”) in the UAE is regulated by the Federal...
Gold and Diamonds – Amendment to Tax Treatment of Making Service Issue Jewellers generally receive a consideration for the supply of gold and diamond jewellery...
Amendments to Emirates’ Reporting – Electronic Commerce Supplies by Qualifying Registrants Issue Registrants are required to report their standard rated supplies per Emirate in the...
Application of the Reverse Charge Mechanism on Electronic Devices among Registrants in the State for the purposes of Value Added Tax Issue Cabinet Decision No....
Ministerial Decision No. 262 of 2023 on the Criteria to be Followed in the Determination of Parts and Pieces of Electronic Devices Issue Cabinet Decision...
SWIFT messages Issue Banks and exchange houses (collectively referred to as financial institutions) may only recover VAT imposed on international bank charges from banking institutions...
Performing the function of Director on a Board of Directors by a Natural person Issue Article 3 of the Cabinet Decision No. 52 of 2017...
Manpower vs Visa Facilitation Services Issue In some instances, employment visas are held by one person (e.g. company) while the employees work under the supervision...