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Document Type: BL - Bylaws
Law: VAT (FDL No 8 of 2017)
Decision Number: 52-article-19
Year: 2017
Country: đŸ‡ĻđŸ‡Ē UAE
Official Name: Article 19 - Due Tax at the Date of Supply

Cabinet Decision No. 52 of 2017

Cabinet Resolution No. (52) of 2017 - bookmarkSection19

Part 4 - Rules on Supplies

Article 19 - Due Tax at the Date of Supply

For the purposes of Articles 25, 26, and 80 of the Decree-Law, if the tax is due because a payment is made or a tax invoice is issued in respect of a supply of goods or services, the tax shall be due to the extent of the payment made or stated in the tax invoice, and the remaining amount of the due tax on such supply shall be payable in accordance with the provisions of the Decree-Law.