Note: This Decision has not yet been published in the Official Gazette.
The Federal Tax Authority,
- 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. 8 of 2017 on Value Added Tax and its amendments (referred to as “VAT Law”),
- Federal Decree-Law No. 28 of 2022 on Tax Procedures and its amendments,
- Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments (referred to as “VAT Executive Regulation”),
- Federal Tax Authority Decision No. 5 of 2021 on the Authority’s Policy on Issuing Clarifications and Directives, and its amendments, and
- Decision of the Chairman of the Board of Directors of the Federal Tax Authority No. 9 of 2021 on the Delegation to the Vice Chairman
- the approval of the Board of Directors of the Federal Tax Authority,
has decided the following:
1. Where a Taxable Person provides or transfers the ownership a lif...