Chairman of the Board of Directors of the Federal Tax Authority,
- having reviewed the Constitution
- Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments,
- Pursuant to Federal Decree-Law No. 8 of 2017 on Value Added Tax, as amended,
- Cabinet Decision No. 52 of 2017 concerning the Executive Regulations of Federal Decree-Law No. 8 of 2017 on Value Added Tax, as amended,
- Chairman of the Board of Directors of the Authority Decision No. 9 of 2021 of the concerning the delegation of powers to the Deputy Chairman of the Board of Directors of the Federal Tax Authority,
- Subject to the Board of Directors’ approval of the Authority’s memorandum on the matter regarding the addition of clauses qualifying for the recovery of Value Added Tax incurred on the construction of housing for citizens,
Has decided:
The provisions of this Decision shall apply to natural persons who are nationals of the State and who are entitled to submit a claim for a refund of value added tax in...