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VAT (Value added tax) has been implemented in the UAE as approved by Gulf Cooperation Council (GCC) members in 2017, however a few Gulf countries are set to roll-out VAT in 2019.
On January 1, 2018, UAE and Saudi Arabia introduced the first-ever VAT, a tax on goods and services that consumers must pay at the time of purchase - however other Gulf nations, including Bahrain, Kuwait and Oman delayed introducing the tax until 2019.
The application of the selective tax on certain products will start by the middle of 2018 in Oman, according to a report by the national broadcaster.
The products targeted for the so-called 'sin tax' are fizzy drinks cigarettes and energy drinks.
The delay in collecting the VAT until 2019 is expected to provide the country's businesses with more time to prepare for it, the report added.
Bahrain introduced excise tax on tobacco products, energy drinks and soft drinks on December 30, 2017.
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