“Federal Taxes”: December 31 is the last date to take advantage of the “re-determination of fines” facilities

Requesting a refund of the “value added” tax on citizens’ homes within one year of residence or completion

The tax registered person who is eligible to benefit from the facilities must complete all related procedures.

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The Federal Tax Authority stated that the request to recover the value-added tax incurred from the construction of citizens’ homes must be submitted within 12 months, from the date of completion of the construction of the new home, explaining that any new home is considered complete on the date the home is occupied or the date the competent authority issues the building completion certificate. , whichever is earlier, or as otherwise determined by the Authority, according to what the Authority stated on its website.

"Emirates Today" received inquiries from citizens regarding the date of submitting the refund application, and how to calculate the one-year period during which the application is required to be submitted.

Contractor services, including the services of builders, architects, engineers, and any similar services necessary for the successful completion of the construction process.

Building materials are the type of goods normally used by building contractors on residential dwellings or dwelling construction sites, but do not include furniture or electrical appliances.

In addition, the authority called on those registered with the tax to expedite the benefit from the decision to redefine administrative fines to equal 30% of the total unpaid fines (before June 28, 2021), by fulfilling the conditions set by the Cabinet’s decision regarding redefining administrative fines imposed on Violation of tax laws in the country.

She emphasized that the tax registrant, who is eligible to benefit from these facilities, must complete all procedures related to them, through the Authority's electronic services portal, by the latest of December 31, in order to be able to benefit from these facilities.

And the authority stated, in a press statement yesterday, that according to the decision of the Council of Ministers, which entered into force on the first of last January, the registrant, who was unable to fulfill the conditions for benefiting from the facilities until December 31, 2021, can benefit from redefining the administrative fines to equal 30. % of the total fines not paid, by fulfilling the conditions, no later than December 31, 2022.

And she indicated that the decision specified three conditions that must be met to benefit from the re-determination of administrative fines imposed before June 28, the first is that the administrative fine was imposed according to Cabinet Resolution No. (40) of 2017, before June 28, 2021, and it was not paid in full, and the second That the registrant has paid the full tax payable by a maximum of December 31, 2022, that is, that he does not have any tax dues by the end of the current year, while the third condition is to pay 30% of the total administrative fines payable that are not paid until June 28, 2021, with a limit Maximum on December 31, 2022.

She added that when the registrant fulfills these conditions, the administrative fines are re-determined to equal 30% of the total unpaid fines, and they will appear on the registrant’s account on the authority’s electronic services portal after December 31, 2022.

When the registrant fulfills the conditions, the administrative fines will be re-determined to equal 30% of the total unpaid fines, and they will appear on the registrant’s account in the Authority’s electronic services portal after December 31, 2022.

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