Archive for Category: blog

VAT REFUND FOR EXHIBITIONS AND CONFERENCES

CONDITIONS TO CLAIM REFUND  : ♦ The supply is of Exhibition and Conference Services ♦ The recipient of the Exhibition and Conference Services does not have a Place of Establishment or a Fixed  Establishment in the State ♦ The recipient of the Exhibition and Conference Services is...

Read More

VAT ON CHARITIES

INTRODUCTION : ♦ VAT is chargeable on goods and services supplied by charities in the U.A.E ♦ The charity will be able to recover VAT on costs which directly relate to onward activities which are liable to VAT, subject to the normal VAT recovery rules applicable to...

Read More

VAT ON DIRECTOR’S SERVICES

CONDITIONS FOR TAXABILITY OF DIRECTOR’S SERVICE : • It should be a supply of service • Services are for consideration • Services provided must be in the course of conducting business • Services are provided in the UAE • Service is not an exempt supply • The director undertakes...

Read More

VAT REFUND FOR BUSINESS VISITORS

BASIS OF MAKING A CLAIM FOR REFUND : 1) The business is resident in any GCC State that is not considered to be an Implementing State; or 2) A foreign entity that carries on Business but : ♦ Has no place of establishment or fixed establishment in the...

Read More

LABOUR ACCOMMODATION- RESIDENTIAL VS SERVICED PROPERTY

INTRODUCTION :  • Labour camps and Labour accommodation are generally areas where labourers are housed by their employers. • They can take many different forms and some may provide residents with additional services on top of the living accommodation LABOUR ACCOMMODATION AS A RESIDENTIAL PROPERTY : • The...

Read More
WhatsApp chat WhatsApp us