Federal Tax Authority Decision No. 17 of 2026 sets the cases and conditions for Taxable Persons to recover or deduct Input Tax on Goods or Services used by employees for no charge, where a contractual obligation or documented policy exists, under Sub-clause 2 of Paragraph (c) of Clause 1 of Article 53 of Cabinet Decision No. 52 of 2017. It covers six cases: employee transportation, food and beverages in remote areas, accommodation, temporary accommodation for new employees up to 30 days, mobile phones and internet access, and parking fees. Effective from 1 October 2026.