For the purposes of Article 12.4 of the Decree-Law, the value of goods supply to each recipient within any twelve (12) month period shall not exceed (AED 500) five hundred dirhams.

For purposes relating to Article 12.5 of the Decree-Law, the total output tax due on all deemed supplies shall be limited as follows:

1. An amount of (AED 2,000) two thousand dirhams per supplier in any twelve (12) month period. Any amount above this limit shall be treated as payable tax.

2. An amount of (AED 250,000) two hundred and fifty thousand dirhams for each government or charitable entity supplier within any twelve (12) month period, when the recipient is a government or charitable entity. Any amount above this limit shall also be treated as payable tax.

For the purposes of Clauses (1) and (2) of this Article, the period of (12) twelve months is the period which expires by the end of the month in which the person makes a supply referred to in either of the Clauses.] ^[G9]