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Document Type: CD - Cabinet Decision
Law: VAT (FDL No 8 of 2017)
Decision Number: 55
Year: 2017
Country: đŸ‡ĻđŸ‡Ē UAE
Official Name: Cabinet Decision No. 55 of 2017 - Issued 28 Dec 2017 (Effective 1 Jan 2018)

Charities That May Recover Input Tax for the purposes of Federal Decree-Law No. 8 of 2017 on Value Added Tax

Charities That May Recover Input Tax for the purposes of Federal Decree-Law No. 8 of 2017 on Value Added Tax

Charities That May Recover Input Tax for the purposes of Federal Decree-Law No. 8 of 2017 on Value Added Tax

Cabinet Decision No. 55 of 2017 – Issued 28 Dec 2017 - (Effective 1 Jan 2018);

Cabinet Decision No. 15 of 2018 – Issued 5 Apr 2018 - (Effective 5 Apr 2018);

Cabinet Decision No. 46 of 2018 – Issued 14 Oct 2018 - (Effective 14 Oct 2018);

Cabinet Decision No. 25 of 2019 – Issued 1 Apr 2019 - (Effective from 1 Apr 2019);

Cabinet Decision No. 45 of 2019 – Issued 4 July 2019 - (Effective from 4 July 2019);

Cabinet Decision No. 13 of 2020 – Issued on 2 Mar 2020 - (Effective from 2 Mar 2020);

Cabinet Decision No. 41 of 2020 – Issued on 27 May 2020 - (Effective from 27 May 2020);

Cabinet Decision No. 45 of 2020 – Issued on 4 June 2020 - (Effective from 4 June 2020);

Cabinet Decision No. 76 of 2020 – Issued on 22 Nov 2020 - (Effective from 22 Nov 2020);

Cabinet Decision No. 1 of 2021 – Issued on 4 Jan 2021 - (Effective from 4 Jan 2021);

Cabinet Decision No. 4 of 2021 – Issued on 10 Jan 2021 - (Effective from 9 Feb 2021);

Cabinet Decision No. 26 of 2021 – Issued on 11 Mar 2021 - (Effective from 10 Apr 2021);

Cabinet Decision No. 44 of 2021 – Issued on 28 Apr 2021 - (Effective from 28 May 2021);

Cabinet Decision No. 45 of 2021 – Issued on 28 Apr 2021 - (Effective from 28 May 2021);

Cabinet Decision No. 49 of 2022 – Issued on 11 May 2022 - (Effective from 11 May 2022);

Cabinet Decision No. 50 of 2022 – Issued on 11 May 2022 - (Effective from 11 May 2022);

Cabinet Decision No. 68 of 2022 – 10 Aug 2022 - (Effective from 10 Aug 2022);

Cabinet Decision No. 69 of 2022 – Issued on 10 Aug 2022 - (Effective from 10 Aug 2022);

Cabinet Decision No. 108 of 2022 – Issued on 7 Dec 2022 - (Effective 7 Dec 2022);

Cabinet Decision No. 30 of 2023 – Issued on 31 Mar 2023 - (Effective 31 Mar 2023);

Cabinet Decision No. 101 of 2023 – Issued on 25 Oct 2023 - (Effective 25 Oct 2023);

Cabinet Decision No. 3 of 2024 – Issued on 26 Jan 2024 - (Effective 26 Jan 2024);

Cabinet Decision No. 11 of 2024 – Issued on 22 Feb 2024 - (Effective 22 Feb 2024);

Cabinet Decision No. 12 of 2024 – Issued on 22 Feb 2024 - (Effective 22 Feb 2024).

Cabinet Decision No. 75 of 2024 – Issued on 8 July 2024 - (Effective 8 July 2024).

Cabinet Decision No. 76 of 2024 – Issued on 8 July 2024 - (Effective 8 July 2024).

Cabinet Decision No. 110 of 2024 – Issued on 22 Oct 2024 - (Effective 22 Oct 2024).

Cabinet Decision No. 111 of 2024 – Issued on 22 Oct 2024 - (Effective 22 Oct 2024).

Cabinet Decision No. 112 of 2024 – Issued on 22 Oct 2024 - (Effective 22 Oct 2024).

No.

Charities
Federal Entities

Effective
ToFrom

1

Emirates Red Crescent Authority

01/01/2018

2

Zakat Fund

01/01/2018

3

Arab Youth Center

01/04/2019

4

UAE Special Olympics Establishment

01/04/2019

5

General Authority of Islamic Affairs & Endowments

01/04/2019

6

UAE Deaf Association

04/07/2019

7

Khalifa International Award for Date Palm and Agricultural Innovation

02/03/2020

8

Mohammed Bin Rashid Smart Learning Program

01/01/2018

9

UAE Paralympic Committee

01/01/2018

10

Abdul Jalil Al Fahim and Family Foundation

14/02/2019

11

UAE Falcons Federation

02/06/2021

12

Emirates Down Syndrome Association

01/01/2018

13

Retired Military Personnel Association

01/01/2018

No.

Charities
Charities Abu Dhabi

Effective
ToFrom

1

International Fund for Houbara Conservation

01/01/2018

2

Mohamed Bin Zayed International Species and Nature Conservation Fund

01/01/2018

3

Emirates Foundation

01/01/2018

4

Family Development Foundation

01/01/2018

5

General Women's Union

01/01/2018

6

Abu Dhabi Women's Association

01/01/2018

7

Social Care and Minors Affairs Foundation

01/01/2018

8

Khalifa Bin Zayed Al Nahyan Foundation

01/01/2018

9

Zayed Higher Organization for People of Determination (Amended name in Arabic)

04/07/2019
(01/01/2018)

10

The Zayed Bin Sultan Al Nahayan Charitable & Humanitarian Foundation

01/01/2018

11

Zayed House for Islamic Culture

01/01/2018

12

Dar Zayed for Family Care

01/01/2022

01/01/2018

13

Emirates Heritage Club

30/03/2024

01/01/2018

14

The Evangelical Church – Abu Dhabi (Previously: Evangelical Church Center)

27/05/2020
(01/01/2018)

15

St. Andrew's Church (Previously: St. Andrew's Church (Anglican))

27/05/2020
(01/01/2018)

16

St. George's Orthodox Church (Amended name in Arabic)

27/05/2020
(01/01/2018)

17

St. Joseph's Cathedral (Previously: St. Joseph's Roman Catholic Church)

27/05/2020
(01/01/2018)

18

St. Mary's Catholic Church (Previously: St. Mary's Catholic Church (Al Ain))

27/05/2020
(01/01/2018)

19

Arabic Evangelical Church

27/05/2020

01/01/2018

20

Make-A-Wish Foundation

14/10/2018

21

Sandooq Al Watan

04/07/2019

22

Cancer Patient Care Society – Rahma

27/05/2020

23

Brethren Christian Assembly

27/05/2020

24

The Church of Jesus Christ of Latter-day Saints

27/05/2020

25

St. Paul's Church

27/05/2020

26

St. Jacobite Syrian Orthodox Church

27/05/2020

27

The Mar Thoma Church – Al Ain

27/05/2020

28

Armenian Church

27/05/2020

29

Evangelical Church - Al Ain

27/05/2020

30

Coptic Church

27/05/2020

31

Egyptian Coptic Orthodox Church

27/05/2020

32

Malankara Orthodox Syrian Church

27/05/2020

33

Mar Thoma Church – Abu Dhabi

27/05/2020

34

Greek Orthodox Patriarchate of Antioch and All the East

27/05/2020

35

BAPS Hindu Mandir

27/05/2020

36

Church of the Virgin and St. Paul the Apostle

27/05/2020

37

South India Parish Church - Abu Dhabi

27/05/2020

38

St. John the Baptist Church

27/05/2020

39

Saint Andrew Church - Al Ain

27/05/2020

40

Saint Andrew Church - Musaffah

27/05/2020

41

Abu Dhabi Center for Sheltering and Humanitarian Care - Ewaa

30/04/2024

31/07/2020

42

Family Care Authority

01/01/2022

43

Higher Committee of Human Fraternity

10/11/2019

No.

Charities
Dubai

Effective
ToFrom

1

International Institute for Tolerance

01/01/2018

2

Dubai Women Establishment

01/01/2018

3

The UAE Food Bank

01/01/2018

4

Dubai Appreciation Award for Community Service

01/01/2018

5

Mohammed Bin Rashid Al Maktoum Library

01/01/2018

6

Mohammed Bin Rashid Al Maktoum Knowledge Foundation

01/01/2018

7

Zayed Bin Mohammed Family Gathering

22/11/2020

01/01/2018

8

Dubai Women's Association

01/01/2018

9

Al Jalila Cultural Center for Children

04/01/2021

01/01/2018

10

Dar Al Ber Society

01/01/2018

11

Dubai Charity Association

01/01/2018

12

Beit Al Khair Society

01/01/2018

13

Mohammed Bin Rashid Al Maktoum Humanitarian & Charity Establishment

01/01/2018

14

Al Maktoum Foundation

01/01/2018

15

Dubai Foundation for Women & Children

01/01/2018

16

Easa Saleh Al Gurg Charity Foundation

01/01/2018

17

Noor Dubai Foundation

01/01/2018

18

The Emirates Airline Foundation

01/01/2018

19

Dubai Cares

01/01/2018

20

Red Crescent – Dubai

01/01/2018

21

Barakah Charity Institution

01/01/2018

22

Mohammad Omar Bin Haider Charity Establishment

01/01/2018

23

Majid Al Futtaim Charity Foundation

01/01/2018

24

Tarahum Charity Foundation

01/01/2018

25

Emaar Foundation

01/01/2018

26

UAE Water Aid (Suqia)

01/01/2018

27

Evangelical Church

01/01/2018

28

Holy Trinity Church - Chaplaincy of Dubai and Sharjah

01/01/2018

29

St. Thomas Orthodox Cathedral

01/01/2018

30

Church of Christ branch of Chaplaincy of Dubai and Sharjah

01/01/2018

31

Mar Thoma Parish Church

01/01/2018

32

St. Francis Church

01/01/2018

33

St. Mary's Catholic Church

01/01/2018

34

Coptic Orthodox Parish Church

01/01/2018

35

Mor Ignatius Jacobite Syrian Orthodox Cathedral

01/01/2018

36

Greek Orthodox Church

01/01/2018

37

Guru Darbar Sikh Temple

01/01/2018

38

Guru Nanak Darbar Sikh Temple

01/01/2018

39

Sindhi Ceremonial Centre

01/01/2018

40

Senses Residential and Day Care for Special Needs

01/01/2018

41

Al Jalila Foundation Supporting Education and Research in the Medical Fields

05/04/2018

42

Dubai International Holy Quran Award

14/10/2018

43

Islamic Affairs & Charitable Activities Department

01/04/2019

44

Endowment and Minor's Trust Foundation (Amended from Awqaf & Minors Affairs Foundation)

01/09/2023
(01/04/2019)

45

Sultan Bin Ali Al Owais Cultural Foundation

01/04/2019

46

Misbah Al-Fattan Charity Establishment

01/04/2019

47

Mohammed bin Rashid Al Maktoum Knowledge Award

01/04/2019

48

Ja'afariya Endowment Charitable Council of Dubai

01/04/2019

49

Rashid Center for People with Determination

01/04/2019

50

Dubai Club for People of Determination

01/04/2019

51

Dubai Autism Center

01/04/2019

52

Hamdan Bin Rashid Al Maktoum Foundation for Distinguished Academic Performance

04/07/2019

53

Egyptian Coptic Orthodox Church

02/03/2020

54

DP World Foundation

04/03/2022

55

Al Furjan Fund Foundation

13/03/2023

No.

Charities
Sharjah

Effective
ToFrom

1

Al Muntada Al Islami

01/01/2018

2

Sharjah Social Empowerment Foundation

01/01/2018

3

Sharjah Charity International

01/01/2018

4

Salam Ya Seghar (The Big Heart Foundation)

01/01/2018

5

Emirates Association for Disabled Care and Rehabilitation

01/01/2018

6

Family Development Foundation

01/01/2018

7

Islamic Educational, Scientific and Cultural Organization (ISESCO)

01/01/2018

8

Sharjah Business Women Council

01/01/2018

9

Sharjah Entrepreneurship Center

01/01/2018

10

Sharjah Center for Learning Difficulties

01/01/2018

11

IRTHI Project

24/10/2023

01/01/2018

12

ENWAN Project

01/01/2018

13

Sharjah Tatweer Forum

01/01/2018

14

Quran & Sunnah Establishment

01/01/2018

15

Sharjah Foundation to Support Pioneering Entrepreneurs (Ruwad)

01/01/2018

16

NAMA Women Advancement Establishment

01/01/2018

17

Sharjah Cultural Awards

01/01/2018

18

Sharjah Award for Arab Culture - UNESCO Awards

01/01/2018

19

Reyada Center

01/01/2018

20

Sajaya Young Ladies of Sharjah

01/01/2018

21

Poetry Houses - Culture

01/01/2018

22

Sharjah Worship Center

01/01/2018

23

Russian Orthodox Church

01/01/2018

24

Armenian Church

01/01/2018

25

Apostolic Church

01/01/2018

26

KRCI Filipino Miracle Life Church Sharjah

01/01/2018

27

Ward Church

01/01/2018

28

Union Church

01/01/2018

29

Christian Matrimony and Church

01/01/2018

30

St. Mary and Martyr Abou Sefein Church

01/01/2018

31

St. Gregorios Orthodox Church

01/01/2018

32

St. Michael's Church

01/01/2018

33

St. Mary's Knanaya Church

01/01/2018

34

Grace Evangelical Church

01/01/2018

35

St. Martins Church

01/01/2018

36

St. Mary's Soonoro Church

01/01/2018

37

Sharjah Marthoma Church

01/01/2018

38

St. Philip Russian Orthodox Parish

01/01/2018

39

St. Gregory the Illuminator Armenian Orthodox Parish

01/01/2018

40

Virgin Mary & St. Philopateer Coptic Orthodox Parish

01/01/2018

41

Marthoma Parish Sharjah

01/01/2018

42

Sharjah City for Humanitarian Services

05/04/2018

43

Althiqaa Club for Handicapped

05/04/2018

44

Sharjah Youth

01/04/2019

45

Children Centers

01/04/2019

46

Supreme Council for Family Affairs

01/04/2019

47

Sharjah Award for Voluntary Work

04/07/2019

48

Sharjah Islamic Affairs

04/07/2019

49

Sharjah Charity House

04/07/2019

50

The UAE Board on Books for Young People

04/07/2019

51

Patients Friends Charitable House

02/03/2020

52

Holy Quran Academy in Sharjah

02/03/2020

53

Al Qasimi Publications

02/03/2020

54

Girl Guides Association of the United Arab Emirates

27/05/2020

55

Friends of Arthritis Patients

01/01/2018

56

Breastfeeding Friends Society

01/01/2018

57

Friends for Diabetes

01/01/2018

58

Friends of Kidney Patients

01/01/2018

59

Friends of Cancer Patients

01/01/2024

01/01/2024

No.

Charities
Ajman

Effective
ToFrom

1

Human Appeal International (HAI)

01/01/2018

2

Humaid bin Rashid Al Nuaimi Foundation

01/01/2018

3

Friends of Patients Society in Ajman

01/01/2018

4

Mabrat Rashed Abdullah Al Nuaimi for Charity

01/01/2018

5

Al Ajmani Charity Foundation

01/01/2018

6

Coordination Board for Charitable Activities and Awqaf in Ajman

01/01/2018

7

Sheikh Faisal Bin Sultan Al Qasimi Foundation for Charity

01/01/2018

8

Mabrat Zayed Bin Saqr Al Nahyan Charity

01/01/2018

9

Al Ihsan Charity Association

01/01/2018

10

Umm Al Moumineen Women Association

05/04/2018

11

Humaid bin Rashid Al Nuaimi Center for Serving the Holy Quran

05/04/2018

12

Ajman Awqaf Center

05/04/2018

13

The Control Authority for Charitable Societies and Endowments in the Emirate of Ajman

05/04/2018

01/01/2018

14

Sunduq Waqf Ajman

05/04/2018

01/01/2018

No.

Charities
Umm Al Quwain

Effective
ToFrom

1

Saud bin Rashid Al Mualla Charitable and Humanitarian Establishment

01/01/2018

2

Rashid bin Ahmed Award for Holy Quran

01/01/2018

3

Umm Al Quwain Charity Association

01/01/2018

4

Women Association of Umm Al Quwain

01/01/2018

5

Sheikh Saud Bin Rashid Program for Youth Project Support

01/01/2018

No.

Charities
Ras Al Khaimah

Effective
ToFrom

1

Al Nahda Women's Association - RAK

01/01/2018

2

Sheikh Saud bin Saqr Charitable Educational Foundation

01/01/2018

3

Ras Al Khaimah Charity Association

01/01/2018

4

RAK Institution for the Holy Quran and Its Sciences

01/01/2018

5

Abdullah Ali Al Sharhan Charitable Foundation

01/01/2018

6

Emirates Association for Social Development

01/01/2018

7

Ajer Humanitarian Fouundation
(Previously: Mohammed Bin Saud Al Qasimi Foundation for Humanitarian Work)
(Previously: Mohammed bin Saud Al Qasimi Program for Maintenance and Social Services in Ras Al Khaimah)

20/06/2024
(02/03/2020)
(01/01/2018)

8

Saqr Foundation for Charity

01/01/2018

9

Aman Shelter for Women and Children

01/01/2018

10

Al Wafa'a Social Centre

01/01/2018

No.

Charities
Fujairah

Effective
ToFrom

1

Fujairah Welfare Association

01/01/2018

2

Sunshine Foundation for Social Welfare

01/01/2018

3

The Board of Fujairah Mothers

01/01/2018

4

The Board of Dibba Mothers

01/01/2018

5

Fujairah Foundation for Region Development

01/01/2018

6

Foundation of the Protected Seiji

01/01/2018

7

Youth Welfare Fund

01/01/2018

8

Fujairah Foundation for Development

01/01/2018

9

Hamad bin Mohammed Al Sharqi Humanitarian Works Foundation (Amended name in Arabic)

04/06/2020
(02/03/2020)

10

Saeed Mohammed Al Raqbani Foundation for Charitable and Humanitarian Works

20/02/2023