Cabinet Decision No. 26 of 2018 on the Refund of Value Added Tax Paid on Services Provided in Exhibitions and Conferences

 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: 

Article 1 — Definitions

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: 

State: United Arab Emirates. 

Authority: Federal Tax Authority. 

Tax: Value Added Tax. 

Person: A natural or legal person. 

Goods: Physical property that can be supplied including but not limited to real estate, water, and all forms of energy as specified in the Cabinet Decision No. 52 of 2017. 

Services: Anything that can be supplied other than Goods. 

Exhibition and Conference Services: Grant of the rig...