Ministerial Decision No. 162/2022 On Setting the Deadlines and the Periodicity for Submitting Requests to Recover the Input Tax Incurred on the Construction and Operation of Mosques
The Minister of Finance,
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, and its amendments;
Federal Law No. 7/2017 on tax procedures, and its amendments;
Federal Decree-Law No. 8/2017 on the Value Added Tax (VAT), and its amendments,
Cabinet Decision No. 52/2017 on the Implementing Regulation of Federal Decree-Law No. 8/2017 on Value-Added Tax and its amendments;
Cabinet Decision No. 82/2022 on the recovery of the input tax incurred on the construction and operation of Mosques.
Decides:
Article 1
The Federal Tax Authority shall receives applications for refunding the value-added tax incurred on the construction of mosques after their construction has been completed, according to the following schedule:
Date of operation according to the mosque operation start-up certificate | date of receipt of applications by the Authority |