Cabinet Decision No. 52 of 2017 provides the Executive Regulations for the UAE VAT Law. Article 12 of this Decision details the legal effects of registering related persons as a VAT Tax Group. It establishes that the representative member acts on behalf of all members for all VAT purposes. Consequently, any business, supplies, imports, output tax, or input tax of a group member is deemed to be that of the representative member. Supplies between group members may be disregarded. Critically, the Decision specifies that all members are jointly and severally liable for any payable tax.