Law kind stringclasses 9
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tax | Federal Decree by Law No. (47) of 2022 Concerning Corporate and Business Tax | Article (61)
Transitional Rules
1. A Taxable Person's opening balance sheet for Corporate Tax purposes shall be the
closing balance sheet prepared for financial repor ting purposes based on the accounting
standards applicable in the State on the last day of the Fiscal Year that ends immediately
Federal Law No. ... |
tax | Federal Decree by Law No. (47) of 2022 Concerning Corporate and Business Tax | Article (62)
Delegation of Power
The Minister may delegat e his powers under this Decree -Law, in full or in part, to the
Authority, where the Minister deems appropriate.
|
tax | Federal Decree by Law No. (47) of 2022 Concerning Corporate and Business Tax | Article (63)
Administrative Policies and Procedures
The administrative policies, procedures and general instructions in relation to the requirem ents imposed on a Person under this Decree -Law shall be issued by the Authority
in coordination with the Ministry.
|
tax | Federal Decree by Law No. (47) of 2022 Concerning Corporate and Business Tax | Article (64)
Cooperating with the Authority
All governmental authorities in the State shall fully cooperate with the Authority to carry out
Federal Law No. (47) of 2022 on Corporate and Business Tax 63
whatever is required to implement the provisions of this Decree -Law and provide the
Authority with any dat... |
tax | Federal Decree by Law No. (47) of 2022 Concerning Corporate and Business Tax | Article (65)
Revenue Sharing
Corporate Tax revenues and Administrative Fines collected under this Decree -Law shall be
subject to sharing between the Federal Government and the Local Governments based on the provisions of a federal law issued in this regard.
|
tax | Federal Decree by Law No. (47) of 2022 Concerning Corporate and Business Tax | Article (66)
International Agreements
To the extent that the terms of an international agreement in force in the State are inconsistent with the provisions of this Decree -Law, the terms of the international
agreement shall prevail.
|
tax | Federal Decree by Law No. (47) of 2022 Concerning Corporate and Business Tax | Article (67)
Implementing Decisions
1. Subject to the powers conferred to the Cabinet under this Decree -Law, the Minister and
the Authority shall issue the necessary decisions, within their respective powers, to implement the provisions of this Decree -Law.
2. The Cabinet may, at the suggestion of the Minister,... |
tax | Federal Decree by Law No. (47) of 2022 Concerning Corporate and Business Tax | Article (68)
Repeals
Any text or provisions contrary to or inconsistent with the provisions of this Decree -Law
shall hereby be repealed.
Federal Law No. (47) of 2022 on Corporate and Business Tax 64
|
tax | Federal Decree by Law No. (47) of 2022 Concerning Corporate and Business Tax | Article (69)
Application of this Decree -Law to Tax Periods
This Dec ree-Law shall apply to Tax Periods commencing on or after 1 June 2023.
|
tax | Federal Decree by Law No. (47) of 2022 Concerning Corporate and Business Tax | Article (70)
Publication and Entry into Force of this Decree -Law
This Decree- Law shall be published in the Official Gazette and shall enter into force (15)
fifteen days following the date of its publication.
|
tax | Cabinet Resolution No. (26) of 2018 Concerning the Refund value Added Tax Paid for the Services Provided in Exhibitions and Conferences | Article (1)
Definitions
In application of Provisions of this Resolution, the following words and phrases shall
have the meanings assigned to them, u nless the context indicates otherwise:
State : The United Arab Emirates.
Authority : The Federal Tax Authority.
Tax : The Value Added Tax (VAT).
Person : ... |
tax | Cabinet Resolution No. (26) of 2018 Concerning the Refund value Added Tax Paid for the Services Provided in Exhibitions and Conferences | Article (2)
Tax Refund
The Authority may refund the supplier of exhibitions and conferences services
provided that the following shall be made:
a. The supplier shall apply to refund tax relevant to exhibitions and conferences
services on his tax return and for the same tax period within which the date
when the... |
tax | Cabinet Resolution No. (26) of 2018 Concerning the Refund value Added Tax Paid for the Services Provided in Exhibitions and Conferences | Article (3)
Issuing the Executive Resolutions
The Minister of Finance shall issue the necessary Resolutions to implement the
provisions of this Resolution.
|
tax | Cabinet Resolution No. (26) of 2018 Concerning the Refund value Added Tax Paid for the Services Provided in Exhibitions and Conferences | Article (4)
Repeals
Any provision contrary to or inconsistent with the provisions of this Resolution shall
be repealed.
|
tax | Cabinet Resolution No. (26) of 2018 Concerning the Refund value Added Tax Paid for the Services Provided in Exhibitions and Conferences | Article (5)
Publication and Enforcement
This Resolution shall come into force as of the date it is issued and shall be published
in the Official Gazette.
Mohammed bin Rashid Al Maktoum
Prime Minister
Issued by us:
On: 6 Ramadan 1439 A .H.
Corresponding to: 22 May 2018 AD |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (1)
For the purpose of applying the provisions of this Decree -Law, the following words and
expressions shall have the meanings assigned thereto respectively, unless the context requires otherwise:
The State : The United Arab Emirates .
The Minister : The Minister of Finance.
The Authority : The Fed... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (2)
Application and Scope of the Tax
1. The provisions of this Decree -Law shall apply to the excise goods determined under a
Federal Decree by Law No. (7) of 2017 on Excise Tax 5
resolution issued by the Cabinet, upon the proposal of the Minister.
2. The tax shall be levied on the following activit... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (3)
Calculation of the Tax
The Cabinet shall issue, upon the proposal of the Minister, a resolution determining the tax
rates to be levied on the excise goods and the method of calculating the excise price,
provided that the tax rate to be levied on such goods does not exceed (200%) of the excise
price ... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (4)
Tax Obligations
1. The due tax shall be charged on the following:
a. The person practicing any of the activities set out in Clause (2) of article (2) of this
Decree- Law;
b. The person participating in any of the activities set out in Clause (2) of article (2) of
this Decree -Law if the person who... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (5)
Tax Registration
1. Any Person shall be prohibited from practicing any activity mentioned in Clause (2)
of article (2) of this Decree -Law before being registered for the tax purposes, in
accordance with the provisions of this Decree -Law.
2. Without prejudice to the provisions of Clause (1) of this... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (6)
Exemption from the Registration
1. Notwithstanding the provisions of Clause (1) of article (5) of this Decree -Law, the
Authorit y may exempt any person from the tax registration when the tax becomes
due, pursuant to Paragraphs (b) and (c) of Clause (2) of article (2) of this Decree -Law,
if the Autho... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (7)
Cancellation of Tax Registration
The registrant shall submit to the Authority an application for cancellation of tax registration
if he is no longer liable for the tax in accordance with the provisions of article (4) of this
Decree- Law within the time limits defined under the Executive Regulations of ... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (8)
Registration as Warehouse Keepers
1. Each person who operates or intends to operate a designated area shall apply for
registration as a warehouse keeper in accordance with the provisions of the Executive
Regulations of this Decree -Law.
2. The Executive Regulations of this Decree -Law shall determine... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (9)
Procedures, Controls and Conditions of Tax Registration and Cancellation
thereof
The Executive Regulations of this Decree -Law shall determine the procedures, controls and
conditions of the tax registration, canc ellation thereof and rejection of applications for tax
registration and its cancellation.... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (10)
Date of Tax Calculation
The tax shall be calculated according to the following dates:
1. The date of importing the excise goods;
2. The date on which the excise goods are acquired by the stockpiler, but if such acquisition
occurs prior to the date of entry into force of this Decree -Law, the dat... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (11)
Tax -Inclusive Prices
The declared prices of excise goods shall, upon sale, include the tax. The Executive Regulations of this Decree -Law shall determine the cases where prices do not include the
tax.
|
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (12)
Exemption from the Tax
1. Excise goods that are exported shall be exempted from the tax.
Federal Decree by Law No. (7) of 2017 on Excise Tax 9
2. The Executive Regulations of this Decree -Law shall establish the conditions and controls
for exempting from the tax referred to in Clause (1) of th is... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (13)
Designated Area
1. The designated area that meets the conditions established by the Executive Regulations
of this Decree -Law shall be treated, for the tax purposes, as being outside the State.
2. Notwithstanding the provisions of Clause (1) of this Article, the Executive Regulations of
this Decree... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (14)
Transfer of Excise Goods in Designated Areas
1. The excise goods may be transferred from one designated area to another without any
tax due thereon.
2. The Executive Regulations of this Decree -Law shall determine the procedures and
conditions of the transfer of excise goods from and to a designate... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (15)
Calculation of the Tax
The payable tax levied on the taxable person for any tax period shall be calculated as the tax
due from the taxable person for such tax period less the total deductible tax as calculated in
accordance with the provisions of article (16) of this Decree -Law.
Federal Decree... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (16)
Deductible Tax
1. The deductible tax shall consist of the following:
a. The tax paid on the excise goods that have been exported;
b. The tax paid on the excise goods that have become a component of another excise
goods on which the tax has become, or becomes, due;
c. Amounts paid to the Authorit... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (17)
Tax Period
The Executive Regulations of this Decree -Law shall determine the tax period and the
exceptional cases in which the Authority may amend the tax period.
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tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (18)
Tax Return
The taxable person shall submit to the Authority the tax return at the end of eac h tax period,
within the time limits and in accordance with the procedures determined by the Executive
Regulations of this Decree -Law.
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tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (19)
Payment of the Tax
1. The taxable person shall pay the payable tax on the date of submitting the tax return ,
in accordance with the provisions of article (18) of this Decree -Law and as per the
procedures to be determined by the Authority .
2. Any person exempted from the registration under Clause ... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (20)
Excess Refundable Tax
1. The taxable person shall carry forward any excess refundable tax to the subsequent tax
periods and offset such excess against the payable tax or any administrative fine
imposed pursuant to the provisions of this Decree -Law or the Tax Procedures Law in the
subsequent tax pe... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (21)
Tax Refund in Special Cases
The Authority may, based on an app lication to be submitted thereto, may refund the tax to
the following:
1. Foreign governments, international organizations and diplomatic bodies and missions,
for the tax paid thereby while performing their official activities, in accor... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (22)
Administrative Fines Assessment
Subject to the provisions of Tax Procedures Law, the Authority shall issue an Administrative
Fine Assessment to the taxable person and notify him thereof within five (5) working days as
of the date of issuance, in case of committing any of the following violations:
... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (23)
Tax Evasion
Without prejudice to the cases of tax evasion set forth in the Tax Procedures Law, a person
shall be deemed to have committed a crime of tax evasion and shall be punished pursuant
to the Tax Procedures Law if he commits any of the following :
1. Bringing or attempting to bring excise go... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (24)
Record Keeping and Evidentiary Requirements
1. Without prejudice to the provisions r elated to record keeping contained in any other
law, every taxable person shall keep the following records:
a. Records of all excise goods produced, imported or stockpiled;
b. Records of excise goods exported and ... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (25)
Tax Registration Number
The taxable person or any person authorized in writing thereby shall refer to the Tax
Registration Number in all correspondences and dealings with the Authority, tax return, and
any other document related to the tax.
Article (25) BIS
Statute of Limitations
1. Notwithsta... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (26)
The Executive Regulations
The Cabinet shall, upon the proposal of the Minister, issue the Executive Regulations of this Decree- Law.
|
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (27)
Revenue Sharing
The tax revenues and administrative fines to be collected in accordance with the provisions
of this Decree- Law shall be subject to sharing between the Federal Government and the
Emirates' Governments, pursuant to the provisions of Federal Decree- Law No. (13) of 2016
on the Establis... |
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (28)
Matters not stipulated herein shall be subject to the provisions of the Tax Procedures Law .
|
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (29)
Repeal of Conflicting Provisions
Any text or provision inconsistent or conflicting with the provisions of this Decree -Law is
hereby repealed.
Federal Decree by Law No. (7) of 2017 on Excise Tax 16
|
tax | Federal Decree by Law No. (7) of 2017 Concerning Excise Tax | Article (30)
Publishing and Entry into Force
This Decree -Law shall be published in the Official Gazette and shall enter into force as of 1st
October 2017.
Khalifa bin Zayed Al Nahyan
President of the United Arab Emirates
Issued by us in the Presidential Palace in Abu Dhabi on:
Correspo... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (1)
Definitions
The definitions set forth in Federal Decree -Law No. (28) of 2022, referred to hereinabove,
shall be applicable hereto ; while the following words and expressions shall bear the
meanings assigned t hereto respectively, unless the context requires otherwise :
Decree -Law : Feder al D... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (2)
Recordkeeping
1. Accounting recor ds and commercial books shall include the following:
a. Busi ness records and books in which payments, receipts, purchases, sales,
revenues, expenses and any other items required by the Tax Law or any other
applicable law are recorded , including without limitati... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (3)
Recordkeeping Period
1. All accounting records, commercial books and information shall be kept in a way
that enable FTA or any employee authorized by it to verify the Tax obligations
imposed on the relevant P erson for the subsequent periods, unless otherwise
required by the Tax Law:
a. For (5) y... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (4)
Method of Keeping Accounting Records and Commercial Books
1. Accounting records and commercial books shall be kept by any of the following
means:
a. Creating a register and keeping the original supporting documen ts of entries
mentioned therein; and
b. Creating a register and keeping the inform... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (5)
Language
1. The FTA may accept the data, information, records and any oth er documents
related to any Tax to be submitted to the FTA in English , and may also , at is
discretion, instruct the Person to translate any or all of the above into Arabic.
2. The translation of a ny Tax Return, data, infor... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (6)
Procedures of Tax Registration and Deregistration and Data Amendment
1. A Tax Registration application shall be submitted to the FTA , as per the form and
mechanism designated by the same. The FTA may determine any supporting
documents to be submitted for such purpose.
2. The FTA shall review the Ta... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (7)
Obligations of Licensing Authorities in the State
Government authorities in charge of granting licenses to Persons to engage in business
shall, within (20) twent y Business Days from the date of issuing or renewing the License, Cabinet Resolution No. (74) of 2023, on the Executive Regulations of Federa... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (8)
Legal Representative
1. A Person appointed as a Legal Representative of a Taxable Person shall so notify
the FTA, as per the mechanism determined by it, and shall attach with the
notification an appropriate proof of his appointment. The notification shall
include the following:
a. Name and address ... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (9)
Allocation of Payments and Credit Balance
1. If the Taxable Person pays an amount to the FTA without identifying Tax Type or
Tax Period, FTA may allocate the amount or part thereof for paying any amounts
payable to the FTA for being owed by the Taxable Perso n, based on the order of
maturity of suc... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (10)
Submission of Voluntary Declaration
1. Where the Taxable Person becomes aware that the Tax Return submitted to the
FTA or the Tax Assessment issued by the FTA is inaccurate, which led to calculating
the Payable Tax, pursuant to the Tax Law, less than required , the following shall
be applicable: ... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (11)
Means o f Notification
1. The FTA shall serve a notice to the Person or their Tax Agent or Legal
Representative, as the case may be, to the address registered with the same via any
of the following means:
a. Mail, registered mail, email or text messages on the mobile phone, smart
applications or e... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (12)
Tax Agent Registration Conditions and Controls
1. A natural Person who desires to be registered in the Register of Tax Agents shall :
a. Be a person of good conduct and reputation ;
b. Have never been convicted of a felony or misdemeanor, even if he has been
rehabilitated;
c. Have the minimum le... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (13)
Procedures for Registration or Deregistration of the Tax Agent
1. The FTA shall examine the applications for registration in the Register, and shall
decide on the application or may request additional information within (15)
fifteen business days following the date of receipt.
2. If the FTA request... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (14)
Obligations and Rights of the Tax Agent
1. When exercising their functions, the Tax Agent shall:
a. Assist the Person they represent before the FTA with regard to its Tax
obligations pursuant to the agreement concluded between them;
b. Keep any information obtained by the same in the course of per... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (15)
Tax Auditing
1. Before making a decision to conduct a Tax Aud it, the FTA shall take into account
the following:
a. The Tax Audit must be necessary to protect the impartiality and integrity of the
tax system;
b. The responsibility of the Person or any associated Person for compliance with
the De... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (16)
Notification of the Tax Audit
1. The FTA shall notify the Person of the Tax Audit, at least (10) Business Days before
conducting the Tax Audit. The notice served by the FTA must make a reference to
the potential consequences that could result from obstructing a tax auditor from
practicing his duti... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (17)
Tax Audit Pr ocedures
1. For the purpose of conducting the Tax Audit, the FTA may inspect/audit:
a. The Headquarters and documents and Assets therein;
b. Electronically -stored data and records; and
c. Accounting systems used by the Taxable Person.
2. For the purpose of applying Clause (1) abov... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (18)
Seizure and Retention of Documents and Assets
1. Upon exercising his functions, the Tax Auditor may:
a. Take a copy of the documents;
b. Label the original documents and Assets to refer that they are under going
inspection;
c. Reserve documents and Assets;
d. Obtain information related to the... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (19)
Result of Tax Audit
1. A Person that is subject to the Tax Audit shall be notified of the Tax Audit result,
within (10) Business Days of its completion.
2. A Person that is subject to the Tax Audit may access to or obtain the documents,
data and information based on which the FTA has assessed the D... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (20)
Tax Assessment
1. The Tax Assessment shall include adequate information to determine the value of
the Due Tax, Refundable Tax or any other matters determined by the Tax Law. It
shall include at least the following information of the relevant Person:
a. Name and address;
b. Tax Registration Number... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (21)
Assessment of Administrative Fines
1. The assessment of administrative fines shall include at least the following
information:
a. Name and address of the Person;
b. Tax Registration Number of the Taxable Person, if any;
c. Violation requiring the assessment of administrative fines; and
d. Su... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (22)
Procedures and Measures
1. The FTA may sell seized and abandoned goods that are damageable, reducibl e or
leakable, or that are in a condition that would compromise the safety of other Cabinet Resolution No. (74) of 2023, on the Executive Regulations of Federal Decree -Law No. (28) of 2022
on Tax Pr... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (23)
Conciliation on Tax Evasio n Offences
1. Before initiating a criminal action, the FTA may accept conciliation in respect of the
Tax Evasion offences and deliberate abstention from paying administrative fines
in return for paying the full Tax payable and administrative fines.
2. Before in itiating a... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (24)
Conciliation Conditions, Controls and Procedures
1. The conciliation application shall be submitted by the Person to the FTA on the
form prepared for such purpose, before a criminal action is initiated. The form shall
include an undertaking to pay the full amounts owed by them as a consideration
... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (25)
Extension of Time Limits
1. The FTA may extend the time limit for deciding on an app lication for reviewing the
Tax Assessment and an application for reconsideration that fulfils the conditions
of formalities for (20) twenty Business Days if the extension is necessary to decide
on the application. ... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (26)
Tax Refund Procedures
1. A Taxpayer that is entitled to refund the Tax under the Tax Law or the Decree -Law
may submit a refund application, as per the form and mechanism determined by
the FTA .
2. The FTA shall decide on the refund application under Clause (1) above, and shall
notify the Taxpayer... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (27)
Payment of Tax and Administrative Fines in Bankruptcy Cases
1. If a business or part thereof enters into bankrup tcy proceedings and a bankruptcy
trustee is appointed thereto, the latter shall be treated as a representative of the
Person with respect to its business or part thereof up to the expirat... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (28)
Confidentiality and Disclosure of Information
1. Employees of the FTA and persons assigned by the FTA to implement the
provisions of the Decree -Law or the Tax Law shall, during and after their
employment and assignment, not disclose the information that was in their
possession or that they had ac... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (29)
Requesting Information and Documents
The FTA may request accounting records, commercial books and any other data and
information from any Person, in order to carry out its functions and powers under the
Decree -Law, the Tax Law and any executive resolution thereof.
Cabinet Resolution No. (74) o... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (30)
Repeals
1. Cabinet Resolution No. (36) of 2017, on the Executive Regulations of Federal Law
No. (7) of 2017, on Tax Procedures, as amended, shall hereby be repealed.
2. Any provision contrary to or in conflict with the present Resolution shall hereby
be repealed.
3. The resolutions issued by the ... |
tax | Cabinet Resolution No. (74) of 2023 on the Executive Regulations of Federal Decree-Law No. (28) of 2022 on Tax Procedures | Article (31)
Publication and Entry into Force
1. This Resolution shall be published in the Officia l Gazette, and shall enter into force
as of 1st August 2023.
2. Notwithstanding Clause (1) above, Clause (2) of article (12) above shall enter into
force as of 1st December 2023.
Mohammed bin Rashid Al Makto... |
tax | Cabinet Resolution No. (41) of 2018 Concerning Applying Refunding System of Value Added Tax to Tourists | Article (1)
Definitions
In application of Provisions of this Resolution, the following words and phrases shall have the
meanings assigned to them, unless the context indicates otherwise:
State : The United Arab Emirates.
FTA : The Federal Tax Authority.
Chairman : Chairman of the FTA Board of Directors. ... |
tax | Cabinet Resolution No. (41) of 2018 Concerning Applying Refunding System of Value Added Tax to Tourists | Article (2)
System Commencement Date
The President shall issue a decision specifying the Commencement Date of the system providing
that it shall be no later than 1 January 2019.
|
tax | Cabinet Resolution No. (41) of 2018 Concerning Applying Refunding System of Value Added Tax to Tourists | Article (3)
System Mechanism
1. The person shall meet all the following conditions to be qualified to refund VAT using the
system:
a. To meet the conditions that are stated in Clause No. 2 of Article No. 68 of the referred
Cabinet Resolution No. (52) of 2017.
b. To purchase the items from a retail dealer who ... |
tax | Cabinet Resolution No. (41) of 2018 Concerning Applying Refunding System of Value Added Tax to Tourists | Article (4)
System Restrictions
The President shall issue a decision specifying the minimum amount of money that shall be applied
to refund requests in accordance with the System.
|
tax | Cabinet Resolution No. (41) of 2018 Concerning Applying Refunding System of Value Added Tax to Tourists | Article (5)
Issuance of Executive Resolutions
The President shall issue the necessary decisions to implement the provisions of this Resolution.
|
tax | Cabinet Resolution No. (41) of 2018 Concerning Applying Refunding System of Value Added Tax to Tourists | Article (6)
Repeals
Any provision contrary to or inconsistent with the provisions of this Resolution shall be repealed.
Cabinet Resolution of 20 18 Implementing the Refund System of the Value Added Tax to Tourists 5
|
tax | Cabinet Resolution No. (41) of 2018 Concerning Applying Refunding System of Value Added Tax to Tourists | Article (7)
Provisions of the Resolution Enforcement
The provisions of this Resolution shall come into force as of the date on which it is issued and shall
be published in the Official Gazette.
Mohammed bin Rashid Al Maktoum
Prime Minister
Issued by us:
On: 11 Dhul Qi... |
tax | Cabinet Resolution No. (23) of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures | Article (1)
Definitions
In application of Provisions of this Resolution, the following words and phrases shall
have the meanings assigned to them, unless the context indicates otherwise:
Ministry : The Ministry of Justice.
Competent Minister : The Minister of Justice.
Object : A written or electronic obje... |
tax | Cabinet Resolution No. (23) of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures | Article (2)
Formation of Committees
1. Permanent committees for tax disputes resolution shall be formed as follows:
a. Tax disputes resolution committee -Abu Dhabi.
b. Tax disputes resolution committee -Dubai. Cabinet Resolution of 20 18 Forming the Tax Disputes Resolution Committees, Its Bylaws, and
Procedu... |
tax | Cabinet Resolution No. (23) of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures | Article (3)
Venue for the C ommittees' Meetings to be Convened
1. Committees formed pursuant to this Resolution shall convene its meetings at the
headquarter determined by a resolution of the Minister.
2. Territorial jurisdiction of each committee shall be determined according to the
place in which the address... |
tax | Cabinet Resolution No. (23) of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures | Article (4)
Subordination of Committees
1. Committees formed pursuant to provisions of this Resolution shall be subject to
Ministry of Justice and under its supervision with respect to administrative and
financial aspects.
2. Tax experts who are members of committees shall be subject to same obligations
and co... |
tax | Cabinet Resolution No. (23) of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures | Article (5)
Independence and Non-Conflict of Interest
1. Any member in the committees shall be prohibited to participate in the works of
the committee when hearing any objection in which the member or his wife has a
direct or indirect interest, or there is affinity, kinship or fourth degree t o objector,
or is t... |
tax | Cabinet Resolution No. (23) of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures | Article (6)
Functions of the Committee
The committees shall do the following:
1. Decides the objections submitted against the Authority decision on the motions
for reconsideration.
2. Decides motions submitted to the Authority and the Authority does not issue a
decision subject to provisions of the referred t... |
tax | Cabinet Resolution No. (23) of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures | Article (7)
Submitting an Objection
1. Objection motion shall be submitted to the competent administration. It may be
submitted through electronic objection system that is prepared by the Authority.
2. The objection shall be submitted according to the form determined for this
purpose, provided that it shall inc... |
tax | Cabinet Resolution No. (23) of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures | Article (8)
Hearing the Objection
1. The committee shall examine the objection submitted to it and shall decide it
within twenty -one working days from the date of receiving the objection.
2. The committee may, upon its discretion or subject to the motion of the objector,
permit to hold hearings where the obje... |
tax | Cabinet Resolution No. (23) of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures | Article (9)
Events to Reject the O bjection
The committee shall issue a decision to refuse the objection submitted in the two
following cases:
1. If a motion is not submitted t o the Authority to reconsider its decision before the
objection is presented.
2. If objected taxes and administrative penalties are n... |
tax | Cabinet Resolution No. (23) of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures | Article (10)
Decisions issued by the committees are final in the following cases:
1. Decision of the committee shall be deemed final against the objection of the total
due taxes and administrative penalties relevant to that tax does not exceed AED
100,000.
2. Final decisions issued by the committee for tax disp... |
tax | Cabinet Resolution No. (23) of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures | Article (11)
Appeal Against the Committees’ D ecisions
1. Without prejudice to article (10) of this Resolution, the Authority and the objector
may appeal against the decision of the committee before the competent court
within twenty (20) days from the date of the decision is issued by the committee,
otherwise th... |
tax | Cabinet Resolution No. (23) of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures | Article (12)
The Committee ’s Secretary
Each committee shall have a secretary appointed by the Minister's resolution and shall
perform the following:
1. Receives objections from the relevant administration and provides the committee
members with the objection file with a date set for hearing.
2. Copies the d... |
tax | Cabinet Resolution No. (23) of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures | Article (13)
Functions of the Administration
Relevant administration shall perform the following:
1. Receives objections submitted against the decisions of the Authority and checks
that such objections fulfil the following details:
a. Name and details of the objector.
b. Number of the objected resolution, da... |
tax | Cabinet Resolution No. (23) of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures | Article (14)
Recusance of Committee Members and its Procedures
An objector or the Authority may request recusance of any of the committee members
pursuant to the following procedures:
1. Recusance request shall be submitted to the relevant administration with its
reasons and supportive documents attached.
2. ... |
tax | Cabinet Resolution No. (23) of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures | Article (15)
Department Competent to Resolve Recusance and Jurisdiction
Disputes Requests
A department at Abu Dhabi Federal Court of Appeal Department shall be formed by a
resolution of the Minister. Such department will resolve the recusance requests Cabinet Resolution of 20 18 Forming the Tax Disputes Resoluti... |
tax | Cabinet Resolution No. (23) of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures | Article (16)
1. The department formed pursuant to provisions of article (15) of this Resolution
shall resolve the recusance requests or jurisdiction dispute requests -as in the case -
within three (3) working days from the date of receip t and its decision shall be final
in this respect.
2. If a recusance request... |
tax | Cabinet Resolution No. (23) of 2018 Concerning the Formation of Tax Disputes Resolution Committees, and its Relevant Regulations and Procedures | Article (17)
Reimbursements
The Cabinet shall issue a resolution determining the reimbursements of the basic and
stand -by committee members and secretaries as suggested by the Minister.
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