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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 53
Country: 🇦🇪 UAE
Location: Part 7 - Calculation of the Due Tax › Chapter 1 - Due Tax for a Tax Period
Order: 53

Article 53 - Calculation of the Payable Tax

Part 7: Calculation of the Due Tax

Part 7: Calculation of the Due Tax

Chapter 1 - Due Tax for a Tax Period

Article 53 - Calculation of the Payable Tax

The payable tax for any tax period shall be calculated as being equal to the total output tax payable in accordance with the provisions of this Decree-Law, made during the tax period less the total refundable input tax by the taxable person during the same tax period.