NOT IN FORCE, abrogated by Cabinet Decision No. 127 of 2024.
The Cabinet,
- 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. 8 of 2017 on Value Added Tax,
- Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax, and
- Pursuant to the presentation of the Minister of Finance and the approval of the Cabinet,
Has decided:
In the application of the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, unless the context requires otherwise:
Authority: Federal Tax Authority.
Tax: Value Added Tax.
Taxable Person: Any natural or legal person registered or obligated to register for Tax purposes under the referenced Federal Decree-Law No. 8 of 2017.
Tax Registration: A procedure according to which the Taxable Person or his legal representative registers for Tax purposes at the Authority.