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Tax Group is a group of two or more persons registered with the Authority for tax purposes as a single taxable person in accordance with the provisions of this Decree-Law. The Executive Regulation of this Decree-Law will determine the instances where the Authority may reject the application to register a Tax Group. Any person conducting business is not allowed to have more than one Tax Registration Number, unless otherwise prescribed in the Executive Regulation. All members of the Tax Group shall remain personally and jointly liable for any payable tax of the representative member.
Conditions for Tax Registration as a Tax Group in VAT Dubai
(1) Each shall have a place of establishment in the state.
(2) The relevant persons shall be Related Parties.
(3) One or more persons conducting business in a partnership shall control the others.
Registration of Persons as a Tax Group in VAT Dubai
(1) Any business carried on by a member of the Tax Group shall be deemed to be carried on by the representative member and not by any other member of the Tax Group.
(2) This may not be comprised as a supply if it is made by a member of the Tax Group to another member of the same Tax Group in Dubai.
(3) Any supply, taxable or otherwise, by a member of the Tax Group in Dubai shall be deemed to be made by the representative member.
(4) Any import of concerned goods or services by a member of the Tax Group shall be deemed to be an import by the representative member.
(5) Any supply of goods or services to a member of the Tax Group from a person who is not a member of the Tax Group is a supply to the representative member.
(6) Any Output Tax charged by a member of the Tax Group shall be deemed to be charged by the representative member.
(7) Any Input Tax incurred by a member of the Tax Group in Dubai shall be deemed to be incurred by the representative member.
The Authority may de-register the Tax Group registration in accordance with this Article as per the conditions specified in the Executive Regulation of this Decree-Law and may make changes to the Persons registered as a Tax Group by adding or removing Persons as requested by the Taxable Person or in accordance with the instances mentioned in the Executive Regulation.
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