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  • The final point is whether or not the supply is a taxable supply. Once it has been established that there is a supply we then need to determine whether the supply is taxable, exempt or outside the scope of VAT completely. Taxable will be at one of the two rates of VAT, the basic-rate and a zero-rate. The basic-rate is 5% and the zero-rate is 0%. Arts. 30-41 of the Regulations sets outs the conditions for zero-rating and the supplies that are zero-rated supplies and includes exports of goods from the UAE, services provided to non-GCC residents, international transport of goods and people, supply of precious metals, supply of new residential buildings, healthcare, etc. The legislation also outlines which supplies are exempt supplies in Arts. 42-45 of the Regulations. These include financial services, residential buildings, bare land and local transport of passengers. The transfer of an economic activity subject to certain conditions, and intra-VAT Group supplies are outside the scope of VAT. For there to be a supply that merits a charge to VAT, all five conditions must be met. 
تم تعديل بواسطة Abdelhamid_Co_CPA_AuditorB

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Rafaqat

Aduting, Accounting & Tax Consultancy Team

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United Arab Emirates - Sharjah

Licensed Audit Firm & Tax Agency - UAE

| Mobile WhatsApp.jpg: +971 050 3634401 | Telephone: +971 06 5610040

|Email: auditorb@abdelhamidcpa.com | Website: www.abdelhamidcpa.com

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  • Abdelhamid_Co_CPA_AuditorB قام بتغيير العنوان إلى Appendix 2 United Arab Emirates Chapter 3 Definiation of Supplies

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