indirecttax-law-vat-uaevat-8-of-2017-as-amended
Contents
Title 1 - Definitions
Title 2 - Tax Scope and Rate
Title 3 - Supply
Title 4 - Tax Registration and Deregistration
Title 5 - Rules Pertaining to Supplies
Title 6 - Zero Rates and Exemptions
Title 7 - Calculation of Due Tax
Title 8 - Tax Period, Tax Returns, Settlement and Reclaiming of Tax
Title 9 - Violations and Penalties
Title 10 - General Provisions
Title 11 - Closing Provisions
VAT (FDL No 8 of 2017, as amended)
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11 Main Sections
87 Total Articles
Law
Title 1
Definitions
Total: 1 article
Articles
Title 2
Tax Scope and Rate
Total: 3 articles
Title 3
Supply
2 Sub-sections
Total: 8 articles
Chapters
Chapter 1
Supply of Goods and Services
Total: 6 articles
Chapter 2
Deemed Supply
Total: 2 articles
Title 4
Tax Registration and Deregistration
Total: 12 articles
Articles
Title 5
Rules Pertaining to Supplies
5 Sub-sections
Total: 19 articles
Chapters
Chapter 1
Date of Supply
Total: 2 articles
Chapter 2
Place of Supply
Total: 5 articles
Chapter 3
Place of Residence
Total: 2 articles
Chapter 4
Value of Supply
Total: 9 articles
Articles
Chapter 5
Profit Margin
Total: 1 article
Title 6
Zero Rates and Exemptions
5 Sub-sections
Total: 9 articles
Chapters
Chapter 1
Zero Rate
Total: 2 articles
Chapter 2
Exemptions
Total: 1 article
Chapter 3
Single and Mixed Supplies
Total: 1 article
Chapter 4
Specific Obligations to Account for Tax
Total: 2 articles
Chapter 5
Designated Zones
Total: 3 articles
Title 7
Calculation of Due Tax
6 Sub-sections
Total: 19 articles
Chapters
Chapter 1
Due Tax for a Tax Period
Total: 6 articles
Chapter 2
Apportionment and Adjustment of Input Tax
Total: 2 articles
Chapter 3
Capital Assets Scheme
Total: 1 article
Articles
Chapter 4
Adjustment of Tax after the Supply Date
Total: 4 articles
Chapter 5
Tax Invoices
Total: 5 articles
Chapter 6
Tax Credit Notes
Total: 1 article
Title 8
Tax Period, Tax Returns, Settlement and Reclaiming of Tax
4 Sub-sections
Total: 5 articles
Chapters
Chapter 1
Tax Period
Total: 1 article
Chapter 2
Tax Returns and Tax Settlement
Total: 2 articles
Chapter 3
Carrying forward the Excess of Recoverable Tax and Tax Recovery
Total: 1 article
Chapter 4
Other Provisions on Recovery of Tax
Total: 1 article
Title 9
Violations and Penalties
Total: 2 articles
Title 10
General Provisions
Total: 3 articles