GTL Summary:

Document Type: BL - Bylaws
Law: VAT (FDL No 8 of 2017)
Decision Number: 52-article-44
Year: 2017
Country: 🇦🇪 UAE
Official Name: Article 44 - Exemption of Vacant Lands
Last updated at: 2025-11-18 12:12:21 UTC

Part 7 - Exempted Supplies

Article 44 - Exemption of Vacant Lands

The 'vacant land' means the land on which no completed or partially completed buildings or civil engineering works are established.

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