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Document Type: BL - Bylaws
Law: VAT (FDL No 8 of 2017)
Decision Number: 52-article-49
Year: 2017
Country: đŸ‡ĻđŸ‡Ē UAE
Official Name: Article 49 - Payments for Goods Transferred to another Applying States

Cabinet Decision No. 52 of 2017

Cabinet Resolution No. (52) of 2017 - bookmarkSection49

Part 8 - Calculating the Tax on Certain Supplies

Article 49 - Payments for Goods Transferred to another Applying States

  1. For the purposes of Clause (2) of Article 48 of the Decree-Law, the taxable person shall pay the due tax by using the payment method identified by the Authority.

  2. The payment referred to in Clause (1) of this Article shall be made before or at the time of the importation of the goods as determined by the Authority, unless expressly approved by the Authority to defer the payment of the due tax.