Executive Regulation

10947 Definitions

200 Title One - Definitions

218 Article 1 - Definitions

235 State

278 Article 2- Supply of Goods

282 Article 6- Application for Registration

295 Article 19- Due Tax at Date of Supply

305 Article 29- Accounting for Tax on the Margin

306 Article 30- Zero-rating the export of goods

318 Article 42- Tax Treatment of Financial Services

322 Article 46- Tax on Supplies of More Than One Component

327 Article 51- Designated zones

328 Article 52- Input Tax Recovery in Respect of Exempt Supplies

331 Article 55- Apportionment of Input Tax

333 Article 57- Assets Considered Capital Assets

335 Article 59- Tax invoices

338 Article 62- Length of tax period

341 Article 65- Recovery of Excess Tax

342 Article 66- New residence

346 Article 70- Transitional rules

349 Article 73- Closing Provisions

935 Cabinet Decision No. (52) of 2017 on the Executive Regulations (Federal Decree Law)

201 Title Two - Supply

251 Minister

279 Article 3- Supply of services

283 Article 7- Mandatory Registration

296 Article 20- Place of Supply of Goods Delivered within the State

307 Article 31- Zero-rating the Export of Services

319 Article 43- Exemption of Residential Buildings

323 Article 47- General rules regarding Import of Goods

329 Article 53- Non-recoverable Input Tax

332 Article 56- Adjustment of Input Tax Post-Recovery

334 Article 58- Adjustments under the Capital Assets Scheme

336 Article 60- Tax Credit Note

339 Article 63- Tax Periods in the Case of Loss of Capacity

343 Article 67- Business visitors

347 Article 71- Record-keeping Requirements

350 Article 74- Repeal of Conflicting Provisions

202 Title Three - Regsitration

276 Authority

280 Article 4- Supply of More Than One Component

284 Article 8- Voluntary Registration

297 Article 21- Place of Supply of Services Related to Real Estate

308 Article 32- Zero-Rating Exported Telecommunications Services

320 Article 44- Exemption of Bare Land

324 Article 48- Calculation of Tax under the Reverse Charge Mechanism on import of Concerned Goods or Concerned Services

330 Article 54- Special cases of Input tax

337 Article 61- Fractions of Fils

340 Article 64- Tax Return and Payment

344 Article 68- Tourist visitors

348 Article 72- Record Keeping of the Supplies Made

351 Article 75- Publication and Coming into Force of the Decision

203 Title Four - Rules relating to supplies

221 Value Added Tax

281 Article 5- Exceptions related to Deemed Supply

285 Article 9- Related Parties

298 Article 22- Place of Supply of Certain Transport Services

309 Article 33- Zero-rating international transportation services for Passengers and Goods

321 Article 45- Exemption of Local Passenger Transport Services

325 Article 49- Payments for Goods Transferred to another Implementing States

345 Article 69- Foreign Governments

204 Title Five - Profit Margin Scheme

234 Tax

286 Article 10- Registration as a Tax Group

299 Article 23- Telecommunication and electronic services

310 Article 34- Zero-rating certain means of transport

326 Article 50- Imports by Unregistered Persons

205 Title Six - Supplies Subject to the Zero Rate

260 GCC States

287 Article 11- Amendments to a Tax Group

300 Article 24- Evidence for Certain Supplies Between the Implementing States

311 Article 35- Zero-rating Goods and Services Supplied in Connection with Means of Transport

206 Title Seven - Exempt Supplies

257 Implementing States

288 Article 12- Effect of registration as a Tax Group

301 Article 25- Market Value

312 Article 36- Zero-rating of precious metals

207 Title Eight - Accounting for Tax on Certain Supplies

259 Goods

289 Article 13- Aggregation of Related Parties

302 Article 26- Apportionment of Single Consideration

313 Article 37- Residential buildings

208 Title Nine - Designated Zones

237 Services

290 Article 14- Tax Deregistration

303 Article 27- Price Excluding Tax

314 Article 38- Zero-rating of Buildings Specifically Designed to be Used by Charities

209 Title Ten - Calculation of Due Tax

236 Standard rate

291 Article 15- Deregistration of a Tax Group Registration or Amendment Thereof

304 Article 28- Discounts, Subsidies and Vouchers

315 Article 39- Zero-rating Converted Residential Building

210 Title Elevan - Apportionment of Input Tax

256 Import

292 Article 16- Exception from registration

316 Article 40- Zero-rating Education Services

211 Title Twelve - Capital Asset Scheme

271 Concerned Goods

293 Article 17- Registration when the Decree-Law Comes into Force

317 Article 41- Zero-rating Healthcare Services

212 Title Thirteen- Tax Invoices and Tax Credit Notes

270 Concerned Services

294 Article 18- Liabilities due before Deregistration

213 Title Fourteen - Tax Returns and Tax Periods

245 Person

214 Title Fifteen- Recovery of Excess Tax

224 Taxable Person

215 Title Sixteen - Other Provisions Relating to Recovery

225 Taxpayer

216 Title Seventeen

253 Legal Representative

217 Title Eighteen

228 Tax Registration

227 Tax Registration Number (TRN)

239 Registrant

241 Recipient of Goods

240 Recipient of Services

226 Tax Return

269 Consideration

275 Business

263 Exempt Supply

223 Taxable Supply

267 Deemed Supply

254 Input Tax

248 Output Tax

242 Recoverable Tax

264 Due Tax

246 Payable Tax

229 Tax Period

230 Tax Invoice

233 Tax Credit Note

258 Government Entities

272 Charities

252 Mandatory Registration Threshold

220 Voluntary Registration Threshold

222 Transport-related Services

244 Place of Establishment

261 Fixed Establishment

243 Place of Residence

250 Non-Resident

238 Related Parties

266 Designated Zone

262 Export

265 Direct Export

255 Indirect Export

247 Overseas Customer

219 Voucher

274 Capital Assets

273 Capital Assets Scheme

277 Administrative Penalties

231 Tax Group

249 Notification

232 Tax Evasion

268 Decree-Law