Article 04 of Federal Decree-Law of 2017 specifies the person responsible for submission of VAT Tax to Federal Tax Authority. We believe this is the most important section for the businesses to understand their responsibility.

Article 04 of Federal Decree-Law of 2017 States that:

The Tax Shall be the responsibility of the following:

1. A taxable person who makes any supply stipulated in clause (1) of Article (2) of this Decree-Law.
2. The importer of Concerned Goods.
3. The Registrant who acquires Goods as stated in Clause (3) of Article (48) of this Decree-Law.