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Commentary

Refunds of VAT incurred on the construction and operation of mosques (United Arab Emirates)

54 United Arab Emirates

A person who builds a mosque, either themselves or by using a construction company, may submit a refund request to the FTA to recover the input tax incurred on the construction of the mosque (in accordance with article 73 of the Executive Regulations and general guidance concerning the application of the VAT legislation in respect of the

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