The Federal Tax Authority has made a second (2nd) time amendment in the Executive Regulation of UAE VAT. It has amended Article-66 (3). In the amendment, the authority has extended the period from 6 months to 12 months from the date of completion of the newly built residence to claim the refund.
In the relation to the amendment of ER’s of UAE VAT, the tax authority has updated Real Estate Guide and published the April-2021 updated version and it has amended Section 13.2 to update the time limit before which a refund claim needs to be lodged with the FTA.
Source Federal Tax Authority
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