Determining the deadlines for submitting input tax refund requests for mosque construction

The Federal Tax Authority has specified the time periods for submitting requests for a refund of value added tax paid for the construction and operation of mosques through the Authority's e-services portal, as this applies to all mosques in the country.

In a statement today, the authority stated that, through its website, it receives requests for refunding the value-added tax incurred on building mosques after their construction has been completed within 5 specified time periods based on the operating date according to the mosque's start-up certificate.

A decision in this regard, published on the website of the Federal Tax Authority, clarified that the first period begins in this November and continues until next January, during which the authority receives tax refund requests related to the construction of mosques that started operating from January 1, 2018 until December 31 of the same year. .

The second period continues over the months of February and March 2023, during which the authority receives tax refund requests related to the construction of mosques that started operating from January 1, 2019 until December 31 of the same year.

The third period continues over the months of March and April 2023, during which the authority receives tax refund requests related to the construction of mosques, which began operating from January 1, 2020 until December 31 of the same year.

According to the decision, the fourth period will continue over the months of April and May 2023, during which the authority will receive tax refund requests related to the construction of mosques that began operating from January 1, 2021 until December 31 of the same year.

The fifth period begins in June 2023 and continues until December of the same year, during which the authority receives tax refund requests related to the construction of mosques that began operating from January 1, 2022 until December 31 of this year.

As for mosques that start operating from January 1, 2023 onwards, requests for tax refunds related to their construction are submitted within 12 months from the date of issuance of the mosque start-up certificate issued by the competent authority (the General Authority for Islamic Affairs and Endowments or the local authority concerned with mosque affairs).

With regard to receiving requests for refund of value-added tax incurred on operating mosques, the decision specified the period from April 2023 until September of the same year for the authority to receive tax refund requests related to mosques that began operating before January 1, 2022, for the tax incurred on operating during all years from 2018 to 2022.

It also specified the period from October 2023 until December of the same year for the Authority to receive tax refund requests related to mosques that started operating from January 1, 2022 onwards, for the year 2022.

For all mosques, requests for tax refunds related to their operation for the years following 2022 are submitted during the period from January to April of the following year to incur their expenses.

The decision stated that requests for refunds of the input tax incurred on building and operating mosques would not be accepted if the requests were submitted outside the timeframes specified in the decision.

The Federal Tax Authority has launched, as of this November, a mechanism to recover value-added tax paid on the construction and operation of all mosques in the country in accordance with the decisions issued, provided that refund requests are submitted within the time limits indicated through the authority's electronic services portal.

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