â„šī¸ Fast-loading version for search engines - Click here for the interactive version
Document Type: BL - Bylaws
Law: VAT (FDL No 8 of 2017)
Decision Number: 52-article-65
Year: 2017
Country: đŸ‡ĻđŸ‡Ē UAE
Official Name: Article 65 - Refund of Excess Tax

Cabinet Decision No. 52 of 2017

Cabinet Resolution No. (52) of 2017 - bookmarkSection65

Part 15 - Refund of Excess Tax

Article 65 - Refund of Excess Tax [37]

If the taxable person has excess refundable tax for a tax period and submits a request to the Authority by the means specified by the Authority to be repaid the amount of the excess, then the Authority shall refund the amount to the taxable person within the timelines and according to the procedures set out in the [Tax Procedures Law].[G87]

Footnotes

[37]Article amended as per Cabinet Decision No. 100 of 2024.

GTL Notes

[G87]Amended by Federal Decree-Law No. 100 of 2024 effective from 15 November 2024. This replaces 'Federal Law No. 7 of 2017 on Tax Procedures'