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 Establishments of the Federal Tax Authority and its amendments,
- Federal Law No. 7 of 2017 on Tax Procedures and its amendments,
- Federal Decree-Law No. 8 of 2017 on Value Added Tax,
- Federal Law No. 4 of 2018 on the Organisation and Care for Mosques,
- Federal Law No. 5 of 2018 on Endowment,
- Cabinet Decision No. 52 of 2017 on the Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax and its amendments, and
- Pursuant to what was presented by the Minister of Finance and approved by the Cabinet, 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.
Minister: Minister of Finance.
Authority: Federal Tax Authority.
Tax: Value Added Tax.
Person: A...