The request is for each building separately, according to specific procedures and conditions

“Federal Taxes”: A citizen has the right to recover the “added value” of more than one dwelling

• The authority confirmed that it is keen to implement simple electronic procedures for tax refunds.

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• One of the conditions that must be met is that the building be newly built on land owned by the citizen.

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The Federal Tax Authority confirmed that a citizen has the right to recover the value-added tax resulting from building more than one house, provided that the refund is required for each residence separately, according to specific procedures and conditions.

This came in response to inquiries received by "Emirates Today" from citizens who had the intention of constructing new homes for them in different parts of the Emirates, after they had previously built others or expanded with annexes in their homes and had already recovered the value-added tax they had paid for it.

Conditions

The authority clarified that, according to tax legislation, there is nothing to prevent the return of value-added tax to citizens of the country for building more than one newly constructed house, provided that the refund is requested for each building independently and according to the following conditions:

A newly built building on land owned by a state citizen, a building intended to be used exclusively by a state citizen or his family, that meets the definition of a “dwelling” and is any building (including small homes and villas) used predominantly as a private home for a natural person, including fixtures and fittings It includes at least cooking facilities, toilets and toilets, in addition to sleeping areas.

She added that the documents and conditions necessary for the recovery of each house must also be available independently, including that the dwelling is occupied by the citizen of the state who built it or his family members.

electronic procedures

And whether the same procedures are followed in the event of refunding the value-added tax paid on the construction of a new home for a citizen in the event that he recovered the tax for a residence before that, or are there simpler procedures to speed up the completion of the recovery process in such a case, the “Federal Taxes” reported, that It is keen to implement simple electronic procedures for citizens to recover the tax paid by them on the construction of their new homes, in implementation of the vision of the wise leadership to develop a modern housing system for citizens and provide them with the best standards of life and a comfortable life.

She pointed out that the mechanism for reimbursing the value-added tax to the citizens of the state for building new homes has been established within the framework of the great care given by the state to them as they are the focus of development plans and the main objective of the initiatives and projects implemented by state institutions.

recovery mechanism

The authority pointed out that it provides all its services with easy electronic procedures, including the electronic platform for tax refunds to citizens for building their new homes through the authority's website.

She said that since the start of the application of the refund mechanism, it has carried out many development and modernization processes on that mechanism, by introducing more facilities to simplify and speed up the steps for refunding citizens who meet the legal conditions for tax refund with the aim of making citizens happy, starting from submitting a refund request with supporting documents until the citizen receives an amount Refund by transferring it to the applicant’s bank account after informing him of the final approval.

independent requests

The Federal Tax Authority clarified that when submitting an application for a value-added tax refund under the mechanism of refunding value-added tax to citizens of the state for the construction of new homes, the same procedures are followed regardless of whether the relevant dwelling is the first dwelling or a subsequent dwelling for the citizen, because each application must It fulfills the requirements independently.

She pointed out that the guide "VATGRH1" can be found on the authority's website regarding the return of value-added tax to the citizens of the country for the construction of new homes.

• One of the conditions is that the house be newly built on land owned by the citizen.

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