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Subject: Supplier and Supply Verification Policy
This Policy is intended to document the internal verification procedures required by Federal Tax Authority Decision No. 13 of 2026 before deduction of Input Tax. Complete all fields in square brackets and adapt the operational roles to the company’s actual process. The FTA-hosted English text of Decision No. 13 of 2026 is an unofficial translation; in case of discrepancy, the official Arabic text prevails.
1. Purpose and Legal Basis
The purpose of this Policy is to establish the company’s procedure for verifying suppliers and Taxable Supplies, documenting the steps performed and retaining supporting records in accordance with Federal Tax Authority Decision No. 13 of 2026, which comes into force on 1 October 2026.
The verification measures under the Decision are separate from the general conditions for recovery of Input Tax under the VAT Law.
2. Persons Responsible for the Verification Procedures
- Person(s) implem...