The Claim can be submitted by the Taxable Person, or another person who has the right to do so on the Taxable Person’s behalf (for example, a Tax Agent or a Legal Representative)Įvery Taxable Person is required to file a VAT return summarizing the VAT due to the FTA for the tax period. The process is available with effect from February 1, 2018. The guide explains the process to be followed along with the forms and information that needs to be provided when applying for a refund to the FTA. It is intended to help eligible Taxable Persons prepare their Claim to the Federal Tax Authority (FTA). This guide will help you navigate the e-Service portal, and is designed to be read in conjunction with the Taxable Person Guide for VAT to file your VAT Refund Claims (hereinafter referred to as Claim).
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