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Frequently Asked Questions on VAT

Last updated on 17 August, 2018


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What are the conditions for a land to be considered as bare land under UAE VAT law?

  • A land will not be considered bare if any finished buildings, partially constructed buildings or civil engineering structures are present on top of it.  
  • A plot of land which is covered only by natural objects such as trees and plants, will be considered bare land under UAE VAT law.
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