Practical UAE tax and business guidance from TAX UAE, supporting Saif Chartered Accountants.
An old penalty article should not be used to calculate a current assessment. Establish the obligation date and apply the law and penalty decision relevant to the…
Read the guideThis 2020 court news predates the newer Tax Procedures Law. Evasion allegations require analysis of the current offence and procedure, not merely the existence of a…
Read the guideA tax residency certificate is requested for a defined period and purpose. Domestic residency and treaty eligibility require distinct analysis.
Read the guideA seller may absorb the commercial cost of VAT through a discount, but cannot remove VAT from a taxable supply by using a promotion label.
Read the guideVATP026 replaces VATP021. Sole establishments belonging to the same person are considered together for VAT registration.
Read the guideEducation VAT treatment depends on the institution, course and particular supply. Use the FTA’s June 2026 education guide for the current analysis.
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