Article 10 of Federal Decree-Law (8) of 2017 lay down the conditions where Government Entities are subject to VAT Law. Therefore this section is important for Government Entities becuase not all the Government Entities are subject to VAT Law.

Article 01 of Federal Decree-Law of 2017 has laid down the definition of the terms used in the law. This section is important to read for understanding the regulations specified in Federal Decree-Law (8) of 2017.