UAE Tax LawCabinet Resolution No. (82) of 2022 Concerning the Refund of the Imposed Input Tax from Building and Operating Mosques

Article (1) Definitions In implementing the provisions of this Resolution, the following terms and phrases shall have the meanings assigned to each, unless the context requires otherwise: State : The United Arab Emirates. Minister : The Minister of Finance. Authority : The Federal Tax Authority. Tax : The Value Added Tax (VAT). Person : The natural or legal person. Donor : The person or persons who contribute to the mosque’s building.

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Cabinet Resolution of 2022 Concerning the Refund of the Input Tax Levied from Building and Operating Mosques. 2 Competent Authority : General Authority for Islamic Affairs, Endowments, and Zakat or the local authority concerned with mosques’ affa…

Article (2) Right to the Refund of the Input Tax Incurred from the Mosque Construction 1. The donor shall have the right to apply for a refund of the input tax incurred from the mosque’s construction upon fulfilling all the following conditions: a. The donor must have incurred the input tax from the commodities and services directly linked to the mosque’s construction. b. The construction must have been approved by the Competent Authority. c. The donor must possess a certificate on the start of the mosque’s operation.

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Cabinet Resolution of 2022 Concerning the Refund of the Input Tax Levied from Building and Operating Mosques. 3 d. Fulfill any of the following conditions: 1. Th…

Article (3) Refund Procedures of the Input Tax Incurred from the Mosque Construction 1. In the event the conditions stipulated in Article (2) of this Resolution are fulfilled, the donor may submit a refund application in accordance with the template prepared by the Authority for this purpose; and the Minister shall issue a decision determining the deadlines for the application submission. 2. In the event the donor is withholding payments related to the mosque’s construction – due to be settled after the issuance of the operation certificate – then this: a. Does not prevent from considering the refund application complete in accordance with clause (1) of this Article. b. Permits the donor to…

Article (4) Right to the Refund of the Input Tax Incurred from the Mosque Operation 1. The operator shall have the right to apply for a refund of the input tax incurred due to the mosque’s operation, provided that the commodities and services shall be directly linked to the mosque, upon fulfillment of the following conditions: a. The operator incurs the input tax on commodities and services directly linked to the mosque’s operation and maintenance, provided that the said commodities and services are not linked to the mosque’s commercial annexes or its operation. b. The mosque must be registered as a mosque with the Competent Authority. c. The operators must have a fixed-term written permit –…

Article (5) Refund Procedures of the Input Tax Incurred from the Mosque Construction 1. In the event the conditions stipulated in Article (4) of this resolution are fulfilled, the operator may submit a refund application to the Authority – in accordance with the template the Authority prepares for this purpose – and the Minister shall issue a decision determining the deadlines for the application submission and its periodicity. 2. Without limitations, the Authority may perform the following:

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Cabinet Resolution of 2022 Concerning the Refund of the Input Tax Levied from Building and Operating Mosques. 6 a. Validate that the refund application submitted by the operator satisfies…

Article (6) Date of the Refund Right Enforcement The donor or operator may, as the case may be, be refunded the input tax incurred from 01 January 2018 for the mosque’s construction and operation.

Article (7) Executive Resolutions Without prejudice to the provisions of this Resolution: 1. The Authority shall, where necessary, determine the procedures, guidelines, documents, record keeping requirements, etc., for donors, operators, the competent authority, the verification entity, and any other relevant persons. 2. The competent authority shall take the necessary measures and procedures to implement the provisions of this Resolution.

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Cabinet Resolution of 2022 Concerning the Refund of the Input Tax Levied from Building and Operating Mosques. 7

Article (8) Publication and Enforcement This Resolution shall be published in the official gazette and shall come into effect (60) sixty days after its date of publication. Mohammed bin Rashid Al Maktoum Prime Minister Issued by Us: On: 18 Muharram 1444 AH Corresponding to: 16 August 2022 AD

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