Executive Regulations of the Value Added Tax Law

11528 Definition

11390 Executive Regulations of the Value Added Tax Law

11391 Chapter one: Preliminary provisions

11412 Article 1: Definitions

11413 Article 2: Price inclusive of Tax

11414 Article 3: Supply of Goods

11424 Article 13: Date of Supply of Services

11427 Article 16: Place of Supply of Services related to real estate

11433 Article 21: General provisions for Import of Goods

11436 Article 24: Value of Supply of Goods and Services

11445 Article 33: Mandatory registration

11460 Article 48: Tax Period

11464 Article 52: Tax Invoice

11469 Article 57: Input Tax deduction

11475 Article 63: Rules for Payment of Tax

11478 Article 66: Domestic Reverse Charge Mechanism

11479 Article 67: Export of Goods to outside the territory of the Implementing States and Supply of Goods to or within a customs suspension regime

11493 Article 81: Supply of financial Services

11498 Article 86: Refund of Tax by a Taxable Person

11502 Article 91: Powers of Judicial Officers

11503 Article 92: Decision to assess Net Tax

11506 Article 95: Tax Appeals Review Committee

11517 Article 107: Supplies subject to Tax after the Law comes into force

11521 Article 112: Exceptions to the effective scope

11529 1. Bad Debts

11392 Chapter two: Tax scope and rate

11415 Article 4: Transfer of Goods to an Implementing State

11425 Article 14: Date of Supply in special cases

11429 Article 17: Place of Supply of Telecommunications Services

11434 Article 22: Deferral of Tax payment on Import

11437 Article 25: Special cases for setting the value of Supply

11446 Article 34: Annual Supplies for VAT registration purposes

11461 Article 49: Submitting a Tax Return

11465 Article 53: Special cases for issuing of simplified Tax Invoices

11470 Article 58: Non-deductible Input Tax

11476 Article 64: Mechanism for payment of Tax

11480 Article 68: International transportation of passengers and Goods and related Services

11494 Article 82: Sale and rent of real estate

11499 Article 87: Refund of Tax paid by individuals in another Implementing State

11504 Article 93: Re-assessment of Net Tax of periods previously examined

11507 Article 96: Appointing a Tax Representative

11518 Article 108: Contracts exclusive of Tax signed before the Law coming into force

11522 Article 113: Delegation of duties

11530 2. Means of Transport

11393 Chapter three: Supply of Goods and Services

11416 Article 5: Supply of Services

11426 Article 15: Vouchers

11430 Article 18: Place of Supply of Electronic Services

11435 Article 23: Imports through a registered agent

11438 Article 26: Value of imported Goods

11447 Article 35: Registration exceptions

11462 Article 50: Procedures for submitting a Tax Return

11466 Article 54: Amendment of the Tax Invoice (Credit and Debit Notes)

11471 Article 59: Proportional deduction

11477 Article 65: Payment of Tax at importation

11481 Article 69: Healthcare Services

11495 Article 83: Exemption cases at import

11500 Article 88: Refund of Tax paid by foreign governments, international organisations, diplomatic missions and institutions, consular and military bodies

11505 Article 94: Means of notifying the Taxable Person of the Tax decision

11508 Article 97: Appointing a Tax Agent

11519 Article 109: Transitional Tax Periods

11523 Article 114: Explanatory guides and Tax guidelines

11531 3. Finance Lease Agreement

11394 Chapter four: Tax due date

11417 Article 6: Supply of multiple components

11431 Article 19: Place of Supply of transport of Goods and passenger Services

11439 Article 27: Value of Supply between Related Persons

11448 Article 36: Mandatory registration for non-resident Person

11463 Article 51: Amendment of the Tax Return

11467 Article 55: Fractions of Fils

11472 Article 60: Adjustment of Input Tax on Capital Assets

11482 Article 70: Supply of Goods and Services associated to the Supply of Healthcare Services

11496 Article 84: Diplomatic and military exemptions

11509 Article 98: Conditions of appointing a Tax Representative and Tax Agent

11525 Article 89: Refund of Tax by Tourists

11527 Article 110: Payment of Tax due on imports during the transitional period

11532 4. Operating Lease Agreement

11395 Chapter five: Place of Supply

11418 Article 7: Supplies made through agents

11432 Article 20: Place of Supply for Intra-GCC Supplies

11440 Article 28: Value of Deemed Supply

11449 Article 37: Registration application

11468 Article 56: Recordkeeping of Tax Invoices and similar documents

11473 Article 61: Right to deduct Input Tax paid prior to VAT registration date

11483 Article 71: Medicines and medical equipment

11497 Article 85: Exemption of Supplies related to Persons with special needs

11501 Article 90: Refund of Tax paid by Non-Resident Persons

11520 Article 111: Treatment of Non-Implementing States

11526 Article 99: Joint liabilities

11533 5. Telecommunications Services

11396 Chapter six: Imports

11419 Article 8: Low value gifts and samples

11441 Article 29: Value of Supply after discount

11450 Article 38: Tax Group

11474 Article 62: Basis of Input Tax adjustment before VAT registration date

11484 Article 72: Re-export

11510 Article 100: Confidentiality of information

11534 6. Electronic Services

11397 Chapter seven: Value of Supply

11420 Article 9: Exception to Deemed Supplies

11442 Article 30: Bad Debts

11451 Article 39: Tax Group representative

11485 Article 73: Supply of Services to a Non-Resident Customer

11511 Article 101: Retention of records and accounting books

11535 7. Healthcare Services

11398 Chapter eight: Registration

11421 Article 10: Transactions between a head office and its branches

11443 Article 31: Value of Supply based on profit margin scheme

11452 Article 40: Registration of Related Persons

11486 Article 74: Supply of gold, silver and platinum

11512 Article 102: Retention of records and accounting books electronically

11536 8. Education Services

11399 Chapter nine: Tax Period and Tax Return

11422 Article 11: Reimbursement of expenses incurred

11444 Article 32: Adjustment to the Value of a Supply

11453 Article 41: Obligations when withdrawing from a Tax Group

11487 Article 75: Supply of pearls and precious stones

11513 Article 103: Retention period of records and accounting books

11537 9. Tourist

11400 Chapter ten: Tax Invoice and similar documents

11423 Article 12: Surrender of an Economic Activity

11454 Article 42: Tax Group registration requirements

11488 Article 76: Construction of new buildings

11538 10. Law

11401 Chapter eleven: Deduction and Adjustment of Tax

11455 Article 43: Amendment of registration information

11489 Article 77: Educational Services and related Goods and Services

11514 Article 104: Keeping and retaining records and accounting books by other Persons

11402 Chapter twelve: Payment of Tax

11456 Article 44: Voluntary registration

11490 Article 78: Local transportation

11403 Chapter thirteen: Domestic Reverse Charge Mechanism

11457 Article 45: Deregistration

11515 Article 105: Language of records and accounting books

11404 Chapter fourteen: Supplies subject to zero rate

11458 Article 46: Deregistration application

11491 Article 79: Oil, oil derivatives and gas

11516 Article 106: Calculation of deadlines

11405 Chapter fifteen: Exemptions

11459 Article 47: Processing the Deregistration application

11492 Article 80: The Supply and Import of specific food items

11406 Chapter sixteen: Refund of Tax

11407 Chapter seventeen: Judicial obligations

11408 Chapter eighteen: Assessment of Net Tax

11409 Chapter nineteen: General provisions

11410 Chapter twenty: Transitional provisions

11411 Chapter twenty one: Final provisions