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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 71
Country: 🇦🇪 UAE
Location: Part 8 - Tax Period, Tax Returns, Tax Payment and Refund of Tax › Chapter 1 - Tax Period
Order: 71

Article 71 - Duration of the Tax Period

Part 8: Tax Period, Tax Returns, Tax Payment and Refund of Tax

Part 8: Tax Period, Tax Returns, Tax Payment and Refund of Tax

Chapter 1 - Tax Period

Article 71 - Duration of the Tax Period

The Executive Regulations of this Decree-Law shall determine the tax period for which the taxable person shall calculate and pay the tax and the exceptional cases in which the Authority may amend the tax period.