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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 52
Country: 🇦🇪 UAE
Location: Part 6 - Zero Rate and Exemptions › Chapter 5 - Designated Areas
Order: 52

Article 52 - Exceptions for Designated Areas

Part 6: Zero Rate and Exemptions

Part 6: Zero Rate and Exemptions

Chapter 5 - Designated Areas

Article 52 - Exceptions for Designated Areas

Notwithstanding the provisions of Article 50 of this Decree-Law, the Executive Regulations of this Decree-Law shall establish the conditions under which the business practiced in the designated areas shall be deemed to be practiced inside the State.