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Document Type: BL - Bylaws
Law: VAT (FDL No 8 of 2017)
Decision Number: 52-article-11
Year: 2017
Country: đŸ‡ĻđŸ‡Ē UAE
Official Name: Article 11 - Amendment to Tax Group

Cabinet Decision No. 52 of 2017

Cabinet Resolution No. (52) of 2017 - bookmarkSection11

Part 3 - Registration

Article 11 - Amendment to Tax Group

  1. The representative member appointed in accordance with Article 10 of this Resolution shall be entitled to apply to the Authority for any of the following:

    1. Adding another person to be a member of the tax group;

    2. Removing any member of such tax group;

    3. Nominating another member of the tax group to be the representative member after obtaining the approval of the other member;

    4. Canceling the registration of the tax group.

  2. For the purposes of Clause (1) of this Article, the Authority shall be entitled to accept any applications from either:

    1. The first day of the tax period following the tax period during which the application is received;

    2. Any date as determined by the Authority.

  3. Any notification sent by the Authority to the representative member of any tax group shall be deemed to be served on the representative member and all other members of the tax group.