We, Mohammed bin Zayed Al Nahyan, President of the United Arab Emirates
- 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, as amended;
- Federal Decree-Law No. 28 of 2022 On Tax Procedures, as amended;
- and based on the proposal of the Minister of Finance and the approval of the Cabinet
have issued the following Decree-Law:
The text of Clause (1) of Article 48 and Clause (3) of Article 74 of Federal Decree-Law No. 8 of 2017 referred to above shall be replaced by the following text:
1. If a taxable person imports the goods or services concerned for the purposes of his business, he shall be deemed to have made a taxable supply to himself and shall be liable to account for the tax due on that supply and to comply with all other tax obligations arising therefrom, except for issuing a tax invoice to himself.
3. If no application for a refund of the surpl...