This decision has been issued on 01/11/2024, but is not published in the Official Gazette.
The Chairman of the Board of Directors of the Federal Tax Authority has decided:
- Having reviewed the Constitution,
- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
- Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments,
- Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments,
- Cabinet Decision No. 74 of 2023 on the Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures,
- Decision of the Chairman of the Board of Directors No. 9 of 2021 on the Delegation to the Vice Chairman of the Board of Directors of the Federal Tax Authority, and
- Pursuant to the approval of the Board of Directors on the FTA’s Memo regarding the Mechanism for Correction of Error or Omission in the Tax Return Submitted to the Federal Tax Authority for VAT at its 34th meeting held on 27/08/2024.