UAE amends VAT law, announces new tax exemptions

The Ministry of Finance said that these amendments reflect its ongoing commitment to enhancing transparency within the overall tax regime

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Web Desk

Published: Sat 5 Oct 2024, 3:31 PM

Last updated: Sun 6 Oct 2024, 11:17 AM

The Ministry of Finance on Saturday announced that certain provisions of the Value Added Tax (VAT) law have been amended by the UAE Cabinet.

The new amendments include exemptions on three services, which are: investment fund management services, some services related to virtual assets and in-kind donations between charitable and government entities.

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These services, that had earlier been taxed at 5 per cent, will now be exempt from VAT to boost investment, stimulate growth and ease the burden on charitable entities.

In-kind donations between governmental entities and charities valued at up to Dh5 million within a period of 12 months will be exempt from taxes, allowing them to benefit more from the goods they receive.

Aside from this, the Cabinet also granted the Federal Tax Authority the power to de-register taxpayers in some cases – to tighten tax compliance.

The authority said these changes are part of continuous efforts to refine the tax environment in the UAE, aiming to strike a balance between collecting tax revenues, boosting the investment climate, and attracting more businesses and investors to the country.

Younis Haji Al Khoori, Undersecretary of the Ministry of Finance, said: “The Ministry is committed to coordinating with relevant stakeholders from both the public and private sectors and working to update our regulations to enhance the UAE's business environment.”

“We believe these amendments will help minimise misunderstandings or incorrect applications of the law, as well as simplify procedures for taxpayers in line with international best practices, ultimately contributing to an improved quality of life for all.”

The amendments were designed in accordance with international best practices, taking into account the GCC Unified VAT Agreement, past experiences, challenges faced by the business community, and stakeholder recommendations.

The Cabinet Decision amending the Executive Regulations of Federal Decree-Law No. 8 of 2017 on Value Added Tax introduces the above changes. Part of the amendments seek to align certain provisions of the Regulations with those outlined in Federal Decree-Law No. 18 of 2022, which also amended Federal Decree-Law No. 8 of 2017. Other amendments aim to implement the legislative policy of updating specific provisions within the Executive Regulations.

(With inputs from Wam)

meher@khaleejtimes.com

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Web Desk

Published: Sat 5 Oct 2024, 3:31 PM

Last updated: Sun 6 Oct 2024, 11:17 AM

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