Hello Sir, My name is Sneha
In the given description I can assist you since VAT is newly introduced UAE, it can also be a little tricky I can make it very easy to understand with help of Document. All the below mentioned points will be explained to you and reference of the book along with page no and para no also will be provided.
Reference books charges will be charged separately
Before that, Let me understand the purpose of knowing is it for your business or studies
_Points are in the Value Added Tax_
- Preliminary Provision
authority, law, territory, board of directors, and
the definition for some words ( Please elaborate )
- Taxable Persons
* Mandatory and voluntary registration
* group registration,
* cancelation
- Supplies of Goods and services
* Taxable supplies,
* transferring goods, services, and economic activities,
* Issue or Supply of a Voucher,
* Date of Supply in specific circumstances like (Periodical installments, Continuing basis, Taxable person doesn’t receive any payment, Supplies of Gas or Water or Oil or Electricity, supplies made after the ceasing of the business activities)