Cabinet Decision No. 149 of 2026 Amending Certain Provisions of Cabinet Decision No. 52 of 2017 on the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax

NOT YET IN FORCE. This Decision will enter into force on October 1, 2026, following its publication in the Official Gazette.

The Cabinet:

- Having reviewed the Constitution,

- 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, and

- Pursuant to the presentation of the Minister of Finance, and the approval of the Cabinet.

Has decided:

Article 1

The texts of Clause 5 of Article 29, Clause 4 of Article 41, Clause 2 of Article 52, sub-clauses 1 and 2 of paragraph (c) of Clause 1 of Article 53, Clause 6 and Clause 7 of Article 55, Clause 1 of Article 57, and paragraph (a) of Clause 1 of Article 60 of Cabinet Decision No. 52 of 2017 referred to above, shall be replaced by the following texts:

Article 29 – Clause 5:

5. The “purchase price” stated in Clause 4 of this Article includes, in addition to the purchase price of the Good, any costs or fees incurred ...