Practical UAE tax and business guidance from TAX UAE, supporting Saif Chartered Accountants.
A bad-debt adjustment requires the statutory conditions, including a sufficient unpaid period, write-off and customer notification. An overdue invoice alone is not…
Read the guideAn 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 guideThe 2019 Dubai owners-association transition had a specific legal and tax context. Current management entities must analyse their own supplies and registration position.
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.
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