VAT

·        New Definitions

·        Supply in Special Cases

·        Registration Exception

·        Tax Deregistration Cases

·        Date of Supply in Special Cases

·        Place of Supply of Goods

·        Place of Supply in Special Cases

·        The Agent

·        Value of Supply and Deemed Supply for Related Parties

·        Goods and Services subject to Zero Rate

·        Reverse Charge

·        Recovery of Recoverable Input Tax in the Tax Period

·        Recovery of Tax by Government Entities and Charities

·        Instances and Conditions for Output Tax Adjustments

·        Mechanism for Output Tax Adjustment

·        Conditions and Requirements for Issuing Tax Invoices

·        Fines and penalties

·        Record Keeping of Supplies Made

·        Emara Tax