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. 13 of 2016 on the Establishment of the Federal Tax Authority,
- Federal Law No. 7 of 2017 on Tax Procedures,
- Federal Decree-Law No. 8 of 2017 on Value Added Tax,
- Cabinet Decision No. 52 of 2017 on the Executive Regulations of the 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:
State: United Arab Emirates.
Authority: Federal Tax Authority.
Chairman: Chairman of the Board of the Authority.
Tax: Value Added Tax (VAT).
GCC States: All countries that are full members of the Cooperation Council for the Arab States of the Gulf pursuant to its Charter.
Implementing States: The GCC States...