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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 20
Country: đŸ‡ĻđŸ‡Ē UAE
Location: Part 4 - Tax Registration and Cancellation thereof
Order: 20

Article 20 - Capital Assets

Part 4: Tax Registration and Cancellation thereof

Part 4: Tax Registration and Cancellation thereof

Article 20 - Capital Assets

The supply of capital assets belonging to the person during practicing the business shall be disregarded when determining whether a person exceeds the Mandatory Registration Threshold or the Voluntary Registration Threshold.