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Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017)
Article Number: 72
Country: 🇦🇪 UAE
Location: Part 8 - Tax Period, Tax Returns, Tax Payment and Refund of Tax › Chapter 2 - Tax Returns and Payment of the Tax
Order: 72

Article 72 - Submission of Tax Returns

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 2 - Tax Returns and Payment of the Tax

Article 72 - Submission of Tax Returns

  1. The taxable person shall submit to the Authority the tax return at the end of each tax period, within the time limits and in accordance with the procedures determined by the Executive Regulations of this Decree-Law to declare all the supplies made or received during such period.

  2. The government agencies that may submit simplified tax returns to the Authority shall be determined by a Cabinet resolution issued upon the recommendation of the Minister.