Cabinet Decision No. 26/2018 On Refunding the VAT Charged on the Services Provided in Museums and Conferences
The Cabinet,
Having perused the Constitution,
Federal Law No. 1/1972 on the Competencies of Ministries and Powers of Ministers, and its amendments;
Federal Decree-Law No. 8/2017 on Value-Added Tax;
Cabinet Decision No. 52/2017 on the Implementing Regulation of the Federal Decree-Law No. 8/2017 on VAT;
And according to the suggestion of the Minister of Finance and the approval of the Cabinet,
Decided:
Article 1 - Definitions
In the implementation of the provisions of this Decision, the following words and expressions shall have the meanings stated beside them unless the context requires otherwise:
State: The United Arab Emirates.
Authority: Federal Tax Authority.
Tax: Value-Added Tax (VAT).
Person: Physical or legal Person.
Goods: Tangible properties that may be supplied, including real estates, water and all types of energy determined by the Cabinet Decision No. 52/2017.
Services: Anything that may be supplied other than Goods.