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Document Type: BL - Bylaws
Law: VAT (FDL No 8 of 2017)
Decision Number: 52-article-16
Year: 2017
Country: đŸ‡ĻđŸ‡Ē UAE
Official Name: Article 16 - Exception from Registration

Cabinet Decision No. 52 of 2017

Cabinet Resolution No. (52) of 2017 - bookmarkSection16

Part 3 - Registration

Article 16 - Exception from Registration [12]

  1. Any taxable person wishing to apply for an exception from tax registration based on that all of his supplies are zero-rated, shall submit an application regarding the same to the Authority on the form and by the means determined by the Authority in this regard.

  2. The Authority shall scrutinize the application for exception from tax registration and it may approve or disapprove the application and notify the taxable person of rejection of his application.

  3. [A person exempted from tax registration shall inform the Authority of any changes in its business that have resulted in or may result in ineligibility from tax exemption under Clause (1) of Article 15 of the Decree-Law. Notice shall be given within ten (10) working days from the date of any taxable supply or import at the standard rate.] [G17]

  4. If the person is no longer eligible for exemption from tax registration, it shall proceed with tax registration.

Footnotes

[12]Article amended as per Cabinet Decision No. 100 of 2024.

GTL Notes

[G17]Amended by Federal Decree-Law No. 100 of 2024 effective from 15 November 2024. This replaces the following text:

  1. A Person excepted from Tax Registration must notify the Authority if he makes any supplies or Imports of Goods or Services that are subject to Tax at the standard rate.

  2. A Person shall give the notice referred to in Clause 3 of this Article within not more than 10 business days of making the supply or import which is taxable at the standard rate.