List of amending documents:
Cabinet Decision No. 35 of 2018
Cabinet Decision No. 43 of 2019
Cabinet Decision No. 34 of 2021
Cabinet Decision No. 63 of 2021
Cabinet Decision No. 81 of 2021
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 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:
The Designated Zones in the Annex to this Decision, which meet the conditions stipulated in the Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax, shall be considered as Designated Zones for the purposes of implementing the Federal Decree-Law No. 8 of 2017 on Value Added Tax.