UAE Tax LawCabinet Resolution No. (26) of 2018 Concerning the Refund value Added Tax Paid for the Services Provided in Exhibitions and Conferences

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. Authority : The Federal Tax Authority. Tax : The Value Added Tax (VAT). Person : A natural or legal person. Items : Material properties that can be supplied, including real estates, water, and all kinds of energy as determined by the Cabinet Resolution No. (52) of 2017. Services : Anything that can be supplied other than items.

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Cabinet Resolution of 2018 Concerning the Refund of the Value Added Tax Paid for Services Provided in Exhibitions and Conferences 2 Exhibition Services : Giving access, attendance, or participation right in an exhibition or a conference, to grant the right to occupy a space for the purpose of organizing an exhibition or a conference. Exhibition : Any event held under a permit given by relevant Governmental authority for a period that is not more than 7 days in order to exhibit, show or provide items or services. Conference : Any official meeting convened between persons of common interest under a permit given by relevant Governmental authority for a period that is not more than 7 days. Supplier : The licensed by the Authority to provide services of exhibitions and conferences pursuant to terms and procedures identified by the Authority. Receiver : The person for whom services of exhibitions and conferences are supplied or imported. Registered : The taxable person or entity that has a tax registration number. Tax Period : The period determined for which due tax shall be calculated and paid. Tax Return : Information and details identified for tax purposes provided by the taxable pursuant to the form prepared by the Authority for this purpose. Incorporation Headquarters : The headquarter in which the business is duly incorporated in a country under its incorporation decision and important management decisions are taken or central management jobs are practised within such headquarter.

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Cabinet Resolution of 2018 Concerning the Refund of the Value Added Tax Paid for Services Provided in Exhibitions and Conferences 3 Permanent Office : Any permanent workplace other than the incorporation headquarter in which the person practices his work regularly or permanently. Such place has sufficient human and technical resources that enable the person to supply or possess items or services. This shall include the branches that belong to such person.

Article (2) Tax Refund The Authority may refund the supplier of exhibitions and conferences services provided that the following shall be made: a. The supplier shall apply to refund tax relevant to exhibitions and conferences services on his tax return and for the same tax period within which the date when these services were supplied occurred. b. Import application shall be equal or less that the tax imposed on the supply of exhibitions and conferences services. c. The receiver of exhibitions and conferences services shall not have an incorporation headquarter of a permanent office in the State. d. The receiver of exhibitions and conferences services shall not be a registered or required to be registered in the State. e. The receiver of exhibitions and conferences services should not have paid the tax for the supplier. f. The supplier shall acquire an acknowledgement in writing from the receiver of exhibitions and conferences services shall not that the latter does not have an incorporation headquarter of a permanent office in the State and is not registered or required to be registered for VAT purposes in the State.

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Cabinet Resolution of 2018 Concerning the Refund of the Value Added Tax Paid for Services Provided in Exhibitions and Conferences 4