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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 4
Country: đŸ‡ĻđŸ‡Ē UAE
Location: Part 2 - Scope and Rate of the Tax
Order: 4

Article 4 - Responsibility for the Tax

Part 2: Scope of the Tax and Rate of the Tax

Part 2: Scope of the Tax and Rate of the Tax

Article 4 - Responsibility for the Tax

The responsibility for the levied tax shall fall on the following:

  1. The taxable person that makes any supply set forth in Clause (1) of Article 2 of this Decree-Law;

  2. The importer of relevant goods;

  3. The registrant acquiring goods in accordance with the provisions of Clause (3) of Article 48 hereof.