GTL Summary:

This Decision provides the implementing framework for the UAE VAT Law. Article 11, within Part 3 on Registration, outlines the specific procedures for amending a VAT Tax Group. It empowers the representative member to apply to the Federal Tax Authority for adding or removing members, changing the representative member, or cancelling the group's registration. The Decision specifies that the Authority determines the effective date for these changes, which can be from the start of the next tax period. It also confirms that any official notification sent to the representative member is legally deemed served on all group members.

Document Type: ERS - Executive Regulations
Law: VAT (FDL No 8 of 2017, as amended)
Decision Number: 52-article-11
Year: 2017
Country: 🇦🇪 UAE
Official Name: Article 11 - Amendment to Tax Group
Last updated at: 2025-12-26 14:13:51 UTC

Part 3 - Registration

Article 11 - Amendment to Tax Group

  1. The representative member appointed in accordance with Article 10 of this Resolution shall be entitled to apply to the Authority for any of the following:

    1. Adding another person to be a member of the tax group;

    2. Removing any member of such tax group;

    3. Nominating another member of the tax group to be the representative member after obtaining the approval of the other member;

    4. Canceling the registration of the tax group.

  2. For the purposes of Clause (1) of this Article, the Authority shall be entitled to accept any applications from either:

    1. The first day of the tax period following the tax period during which the application is received;

    2. Any date as determined by the Authority.

  3. Any notification sent by the Authority to the representative member of any tax group shall be deemed to be served on the representative member and all other members of the tax group.

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