GTL Summary:

Article 16 mandates that Government Entities, as defined by a Cabinet Decision issued under Clause 2 of Article 10, must apply for Tax Registration. This provision establishes a compulsory registration framework for specific state-related bodies. Critically, once registered, these entities cannot be deregistered from the tax system except through another specific Cabinet Decision. This decision for deregistration must be initiated based on a formal suggestion from the Minister. The article thereby creates a stringent, high-level process for both the inclusion and removal of Government Entities from the tax roll, ensuring significant ministerial and cabinet oversight over their tax status.

Document Type: Tax Law Article
Law: VAT (FDL No 8 of 2017, as amended)
Article Number: 16
Country: 🇦🇪 UAE
Location: Title 4 - Tax Registration and Deregistration
Order: 16
Last updated at: 2025-12-26 14:13:51 UTC
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