UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。
Where goods move from a VAT Designated Zone into メインランド UAE, that movement is treated as an import for VAT purposes. Import VAT is payable by the importer.
The FTA's Designated Zones ガイド confirms that goods entering メインランド UAE from a Designated Zone are treated as imported and that the importer bears the import VAT obligation. Federal 税務 当局 Designated Zones ガイド
関連情報
Not every フリーゾーン is a VAT Designated Zone. Designated Zone treatment is also limited and does not create a general 税務 exemption.
UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。
関連情報
UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。
A フリーゾーン 会社's choice of customer can affect its 法人税 position.
For a 適格フリーゾーン事業者, distribution of goods or materials in or from a Designated Zone may be a Qualifying 事業活動 where all applicable conditions are met.
The FTA's フリーゾーン Persons ガイド includes examples involving sales by a Designated Zone 会社 to retailers or distributors UAEで. It also distinguishes a genuine distributor that buys, owns and resells goods from a sales agent that merely assists with a transaction. Federal 税務 当局 フリーゾーン Persons ガイド
The 会社 must assess:
UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。
UAEでの手続きに必要な内容を確認し、次のステップを日本語で案内します。
For the Qualifying 事業活動 of distribution of goods in or from a Designated Zone, the nature of the buyer and its intended use can affect the analysis.
The フリーゾーン 会社 should obtain and retain reasonable evidence that a customer is a reseller or processor where this is relevant to the 税務 treatment.
関連情報
A customer's commercial status should not be assumed solely because it is a 会社.