Tax Group Eligibility and Turnover Declaration Update:

Subject: Declaration of Tax Group Eligibility  

I, the undersigned, in my capacity as the Authorized Representative Member [Name / TIN] of [Tax Group Name], hereby declare and confirm the following: 

In accordance with the provisions of Article 9 – Related Parties and Article 10 – Registration as a Tax Group of the Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax, all members of the Tax Group duly meet the prescribed conditions for registration as a Tax Group. 

I confirm that none of the members of the Tax Group is a sole establishment, a branch, or a foreign company. 

Article 9 – Related Parties: 

1. For the purposes of Tax Group provisions, the definition of Related Parties shall 

relate to any two legal persons in instances such as: 

a. One Person or more acting in a partnership and having any of the following: 

1) Voting interests in each of those legal Persons of 50% or more; 

2) Market value interest in each of those legal Persons of 50% or more; 

3) Control of each of those legal Persons by any other means. 

b. Each of Persons is a Related Party with a third Person. 

2. Two or more Persons shall be considered Related Parties if they are associated in 

economic, financial and regulatory aspects, taking into account the following: 

a. Economic practices, which shall include at least one of the following: 

1) Achieving a common commercial objective; 

2) One Person’s Business benefiting another Person’s Business; 

3) Supplying of Goods or Services by different Businesses to the same 

customers. 

b. Financial practices, which shall include at least one of the following: 

1) Financial support given by one Person’s Business to another Person’s 

Business. 

2) One Person’s Business not being financially viable without another Person’s 

Business. 

3) Common financial interest in the proceeds. 

c. Regulatory practices, which shall include any of the following: 

1) Common management. 

2) Common employees whether or not jointly employed. 

3) Common shareholders or economic ownership. 

Article 10 – Registration as a Tax Group: 

8. The Authority may only register a Person as part of a Tax Group under Clause 7 of 

this Article if the two following conditions are met: 

a. The Person’s Business includes making Taxable Supplies or importing 

Concerned Goods or Concerned Services. 

b. If all the Taxable Supplies or imports of Concerned Goods or Concerned Services 

of the Business by Persons carrying on the Business would have exceeded the 

Mandatory Registration Threshold. 

Turnover Declaration Letter for the Tax Group 

In reference to the above-mentioned subject, kindly note that the "Tax Group Name" has the turnover shown below for the last 12 months: 

I hereby declare that the information provided in this disclosure is complete and accurate, and none of the above information is false or misrepresented. This declaration is supported by documentary evidence, including signed and stamped monthly taxable supplies for the last 12 months by the authorized signatory, as well as supporting financial documents (e.g., invoices, LPOs, contracts, agreements…etc). 

Authorized Signatory (Signature and Stamp)