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Document Type: BL - Bylaws
Law: VAT (FDL No 8 of 2017)
Decision Number: 52-article-61
Year: 2017
Country: 🇦🇪 UAE
Official Name: Article 61 - Fractions of Fils

Cabinet Decision No. 52 of 2017

Cabinet Resolution No. (52) of 2017 - bookmarkSection61

Part 13 - Tax Invoices and Tax Credit Notes

Article 61 - Fractions of Fils

If the tax levied on a supply is calculated to a fraction of a Fils, the taxable person is permitted to round the amount to the nearest Fils on a mathematical rounding.