NOT IN FORCE. This Decision shall be published in the Official Gazette and shall be effective from October 1, 2026.
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. 8 of 2017 on Value Added Tax, 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,
- Decision of the Chairman of the Board of Directors of the Federal Tax Authority No. 9 of 2021 on the Delegation of the Vice Chairman of the Board of Directors of the Federal Tax Authority, and
- Pursuant to the approval of the Federal Tax Authority Board of Directors of the Authority’s Memo relating to the measures, procedures and conditions required by Taxable Persons for the verification of the validity and integrity of the supp...