Article 52 of the UAE VAT Executive Regulations identifies the financial Services falling under paragraph (c) of Clause 1 of Article 54 of the Decree-Law, permits recovery of Tax paid in another Implementing State on Goods later transferred to the State subject to evidence and reporting conditions, and confirms full Input Tax recovery on a zero-rated first lease of a residential building. Cabinet Decision No. 149 of 2026 amends the presence test, treating a Person as outside the State only where present in the State for less than 30 (thirty) days.