Note: This Decision has not been published yet in the Official Gazette.
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 the 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 Authority No. 9 of 2021 on the Delegation to the Vice Chairman of the Board of Directors of the Federal Tax Authority, and
- pursuant to the approval of the Authority’s Board of Directors of the memo relating to the Cases and Conditions for the Recovery of Input Tax incurred on Employee Expenses, at its 45th meeting held on 23/06/2026.
Article 1 – Scope of Application
The provisions of this Decision shall apply to Taxable Persons when recovering or deducting the Input Tax incurred on the purchase of Goods or Ser...