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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 57
Country: 🇦🇪 UAE
Location: Part 7 - Calculation of the Due Tax › Chapter 1 - Due Tax for a Tax Period
Order: 57

Article 57 - Refund of Tax by Government Agencies and Charities

Part 7: Calculation of the Due Tax

Part 7: Calculation of the Due Tax

Chapter 1 - Due Tax for a Tax Period

Article 57 - Refund of Tax by Government Agencies and Charities [16]

  1. [Without prejudice to the general provisions on[G1] input tax refund, a Cabinet resolution, to be issued upon the proposal of the Minister, shall determine the Government Agencies and Charities entitled to recover the full amount of the input Tax according to the following:

    1. The Input Tax paid by the Government Agency for the purposes of its sovereign activities.

    2. The Input Tax paid by the Charity for the purposes of its relevant Charitable Activity.

  2. Notwithstanding the provisions of Clause (1) above, the following shall be excluded from the refund:

    1. The Tax excluded from refund, in accordance with the provisions of the Executive Regulations of this Decree-Law.

    2. The Tax paid for Goods and Services used to make exempted supplies.]

    [G2]

Footnotes

[16] Article amended as per Federal Decree-Law No. 18 of 2022 effective from 1 January 2023

GTL Notes

[G1]While this appears as 'o' in the official pdf, based on the context, we believe that it should read as 'on'

[G2] Article amended by Federal Decree-Law No. 18 of 2022 effective from 1 January 2023. This replaces the following text:
'A Cabinet Decision shall be issued at the suggestion of the Minsiter determining the Government Entities and Charities entitled to recover the full amount of Input tax paid by them, except for:
1. Tax excluded from recovery as specified in the Executive Regulation of this Decree-Law.
2. Tax paid for Goods and Services used to perform exempt supplies.'