Minister of State for Financial Affairs has decided:
- Having reviewed the Constitution,
- Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,
- Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
- Federal Decree-Law No. 28 of 2022 on Tax Procedures,
- Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments,
- Cabinet Decision No. 52 of 2017 on Executive Regulation of the Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments, and
- Cabinet Decision No. 91 of 2023 on the Application of the Reverse Charge Mechanism on Electronic Devices among Registrants in the State for the purposes of Value Added Tax.
The definitions of the Federal Decree-Law No. 8 of 2017 and Cabinet Decision No. 91 of 2023 referred to above shall apply to this Decision, in addition the following words and expressions shall have the meanings assigned against each, unless the context otherwise requires:
Executive Re...