Post by joita9789 on Feb 12, 2024 21:20:39 GMT -10
The is made as part of the first occupation or before it b a period of less than years has elapsed between the first occupation and the delivery of the building structures or parts thereof a the supply of buildings structures or parts thereof not covered by the exemption referred to in point provided that a in relation to these facilities the person making the supply was not entitled to reduce the amount of tax due by the amount of input tax b the person making the delivery supplies he did not incur expenses for their improvement in relation to which he was entitled to reduce the amount of tax due by the amount of input tax and.
If he incurred such expenses they were lower than of the initial value of these facilities activities performed for members of cooperatives who are entitled to cooperative rights to residential premises members of cooperatives who are Dubai Email List owners of residential premises or for owners of residential premises who are not members of the cooperative for which fees are collected in accordance with Art. section and of the Act of December on housing cooperatives management services a investment funds and collective securities portfolios within the meaning of the provisions on investment funds b investment portfolios of investment.
Funds referred to in point or part thereof c insurance capital funds within the meaning of the provisions on insurance activities d open pension funds within the meaning of the provisions on the organization and operation of pension funds as well as the Guarantee Fund established on the basis of these provisions e employee pension programs within the meaning of provisions on employee pension programs f system and the settlement fund established pursuant to the provisions of the law on public trading.
If he incurred such expenses they were lower than of the initial value of these facilities activities performed for members of cooperatives who are entitled to cooperative rights to residential premises members of cooperatives who are Dubai Email List owners of residential premises or for owners of residential premises who are not members of the cooperative for which fees are collected in accordance with Art. section and of the Act of December on housing cooperatives management services a investment funds and collective securities portfolios within the meaning of the provisions on investment funds b investment portfolios of investment.
Funds referred to in point or part thereof c insurance capital funds within the meaning of the provisions on insurance activities d open pension funds within the meaning of the provisions on the organization and operation of pension funds as well as the Guarantee Fund established on the basis of these provisions e employee pension programs within the meaning of provisions on employee pension programs f system and the settlement fund established pursuant to the provisions of the law on public trading.