قانون الضرائب في الإماراتقرار مجلس الوزراء في شأن تطبيق نظام رد ضريبة القيمة المضافة للسياح

Article (1) Definitions In application of Provisions of this Resolution, the following words and phrases shall have the meanings assigned to them, unless the context indicates otherwise: State : The United Arab Emirates. FTA : The Federal Tax Authority. Chairman : Chairman of the FTA Board of Directors. VAT : The Value Added Tax. GCC : All states that enjoy the membership of GCC in accordance with the statutes of GCC countries. Applying Countries : GCC states that apply VAT Law under an issued legislation.

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Cabinet Resolution of 2018 Implementing the Refund System of the Value Added Tax to Tourists 2 Tourist Coming from Abroad System : Any natural person who is not a resident i…

Article (2) System Commencement Date The President shall issue a decision specifying the Commencement Date of the system providing that it shall be no later than 1 January 2019.

Article (3) System Mechanism 1. The person shall meet all the following conditions to be qualified to refund VAT using the system: a. To meet the conditions that are stated in Clause No. 2 of Article No. 68 of the referred Cabinet Resolution No. (52) of 2017. b. To purchase the items from a retail dealer who participated in the system.

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Cabinet Resolution of 2018 Implementing the Refund System of the Value Added Tax to Tourists 3 c. Items shall be purchased from the retail dealer in accordance with the requirements that will be specified in a presidential decision. d. Items shall be exported in accordance with the requirements that will be specified in a presidential decision.…

Article (4) System Restrictions The President shall issue a decision specifying the minimum amount of money that shall be applied to refund requests in accordance with the System.

Article (5) Issuance of Executive Resolutions The President shall issue the necessary decisions to implement the provisions of this Resolution.

Article (6) Repeals Any provision contrary to or inconsistent with the provisions of this Resolution shall be repealed.

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Cabinet Resolution of 2018 Implementing the Refund System of the Value Added Tax to Tourists 5

Article (7) Provisions of the Resolution Enforcement The provisions of this Resolution shall come into force as of the date on which it is issued and shall be published in the Official Gazette. Mohammed bin Rashid Al Maktoum Prime Minister Issued by us: On: 11 Dhul Qidah 1439 A.H. Corresponding to: 24 of July 2018 AD

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