Cabinet Decision No. 52/2017 On the Implementing Regulation of Federal Decree-Law No. 8/2017 on the Value Added Tax

Amended by

Cabinet Decision No. 46/2020 dated 04/06/2020

Cabinet Decision No. 88/2021 dated 28/09/2021

Cabinet Decision No. 99/2022 dated 21/10/2022

Cabinet Decision No. 100/2024 dated 06/09/2024

Cabinet Decision No. 100/2025 dated 12/08/2025

The Cabinet:

After perusal of the Constitution;

Federal Law No. 1/1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments;

Federal Decree-Law No. 13/2016 on the Establishment of the Federal Tax Authority;

Federal Law No. 7/2017 on Tax Procedures;

Federal Decree-Law No. 8/2017 on Value Added Tax; and

Pursuant to what was presented to the Minister of Finance,

Has decided:

Title 1 - Definitions

The text of Article 1 was replaced by virtue of Article 1 Cabinet Decision No. 100/2024 dated 06/09/2024, to read as follows: