{"id":12202,"date":"2026-09-16T12:06:57","date_gmt":"2026-09-16T08:06:57","guid":{"rendered":"https:\/\/az-group.ae\/?p=12202"},"modified":"2026-09-16T13:37:02","modified_gmt":"2026-09-16T09:37:02","slug":"tax-alert-uae-vat-amendments-to-input-tax-apportionment-rules-under-article-55","status":"publish","type":"post","link":"https:\/\/az-group.ae\/ar\/tax-alert-uae-vat-amendments-to-input-tax-apportionment-rules-under-article-55\/","title":{"rendered":"\u062a\u0646\u0628\u064a\u0647 \u0636\u0631\u064a\u0628\u064a | \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629: \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0639\u0644\u0649 \u0642\u0648\u0627\u0639\u062f \u062a\u0648\u0632\u064a\u0639 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a 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\u0644\u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0625\u0644\u0649 \u0625\u062c\u0645\u0627\u0644\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0648\u063a\u064a\u0631 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0645\u0628\u0627\u0634\u0631<\/strong> \u0644\u0644\u0641\u062a\u0631\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629. \u062b\u0645 \u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0646\u0633\u0628\u0629 \u0627\u0644\u0645\u0626\u0648\u064a\u0629 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0644\u0649 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u0645\u062a\u0628\u0642\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629\u060c \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0645\u0639\u062f\u0644.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u064a\u0646\u0628\u063a\u064a \u0639\u0644\u0649 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u062e\u064a\u0631\u064a\u0629 \u062a\u0642\u064a\u064a\u0645 \u0648\u0636\u0639\u0647\u0627 \u0639\u0644\u0649 \u0648\u062c\u0647 \u0627\u0644\u062a\u062d\u062f\u064a\u062f \u0641\u064a \u0625\u0637\u0627\u0631 <strong>\u0627\u0644\u0628\u0646\u062f \u0627\u0644\u062c\u062f\u064a\u062f (19)<\/strong> \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0642\u0627\u0626\u0645\u0629 \u0639\u0644\u0649 \u0642\u064a\u0645\u0629 \u0627\u0644\u0625\u0645\u062f\u0627\u062f\u0627\u062a.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. \u0645\u062a\u0649 \u0633\u062a\u064f\u0637\u0628\u0642 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a\u061f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0639\u0644\u0649 <strong>\u0633\u064a\u062a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0628\u0646\u062f\u064a\u0646 (6) \u0648(7)\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0628\u0646\u062f \u0627\u0644\u062c\u062f\u064a\u062f (19)\u060c \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u0627\u0644\u062a\u064a \u062a\u0628\u062f\u0623 \u0628\u0639\u062f 1 \u0623\u0643\u062a\u0648\u0628\u0631 2027<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0630\u0644\u0643\u060c \u0641\u0625\u0646 \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0645\u0627\u062f\u0629 (55) <strong>\u0644\u0627<\/strong> \u064a\u0628\u062f\u0623 \u0627\u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 1 \u0623\u0643\u062a\u0648\u0628\u0631 2026.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0630\u064a\u0646 \u064a\u062a\u0628\u0639\u0648\u0646 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u0642\u0648\u064a\u0645\u064a\u0629\u060c \u0633\u062a\u0633\u0631\u064a \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u0639\u062f\u0644\u0629 \u0628\u0634\u0643\u0644 \u0639\u0627\u0645 \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 <strong>1 \u064a\u0646\u0627\u064a\u0631 2028<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0648\u062d\u062a\u0649 \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u062a\u0646\u0641\u064a\u0630 \u0630\u064a \u0627\u0644\u0635\u0644\u0629\u060c \u0633\u062a\u0633\u062a\u0645\u0631 \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u060c \u0645\u0645\u0627 \u064a\u0648\u0641\u0631 \u0641\u062a\u0631\u0629 \u0627\u0646\u062a\u0642\u0627\u0644\u064a\u0629 \u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. \u0644\u0645\u0627\u0630\u0627 \u0647\u0630\u0627 \u0645\u0647\u0645\u061f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0642\u062f \u062a\u0624\u062b\u0631 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0639\u0644\u0649 \u0645\u0628\u0644\u063a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u0627\u0633\u062a\u0631\u062f\u0627\u062f\u060c \u0644\u0627 \u0633\u064a\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u062f\u064a\u0647\u0627:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u062a\u0648\u0631\u064a\u062f\u0627\u062a \u0645\u062e\u062a\u0644\u0637\u0629 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0623\u062e\u0631\u0649 \u0645\u0639\u0641\u0627\u0629 \u0645\u0646\u0647\u0627\u061b;<\/li>\n\n\n\n<li>\u062a\u0643\u0627\u0644\u064a\u0641 \u0645\u0634\u062a\u0631\u0643\u0629 \u0623\u0648 \u0639\u0627\u0645\u0629 \u0643\u0628\u064a\u0631\u0629\u061b;<\/li>\n\n\n\n<li>\u0636\u0631\u064a\u0628\u0629 \u0645\u062f\u062e\u0644\u0627\u062a \u0645\u062a\u0628\u0642\u064a\u0629 \u0643\u0628\u064a\u0631\u0629\u061b \u0623\u0648<\/li>\n\n\n\n<li>\u062a\u062e\u062a\u0644\u0641 \u0628\u0634\u0643\u0644 \u062c\u0648\u0647\u0631\u064a \u0641\u064a \u062e\u0635\u0627\u0626\u0635 \u0627\u0644\u0639\u0631\u0636 \u0648\u0627\u0644\u062a\u0643\u0644\u0641\u0629.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0646\u0628\u063a\u064a \u0639\u0644\u0649 \u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062a\u0636\u0631\u0631\u064a\u0646 \u0645\u0631\u0627\u0639\u0627\u0629 \u0645\u0627 \u064a\u0644\u064a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0646\u0645\u0630\u062c\u0629 \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0627\u062a \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u0639\u062f\u0644\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a\u0629\u061b;<\/li>\n\n\n\n<li>\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0625\u0633\u0646\u0627\u062f \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a\u061b;<\/li>\n\n\n\n<li>\u062a\u0642\u064a\u064a\u0645 \u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629\u061b;<\/li>\n\n\n\n<li>\u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0623\u0646\u0638\u0645\u0629 \u062a\u062e\u0637\u064a\u0637 \u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a (ERP)\u061b;<\/li>\n\n\n\n<li>\u062a\u062d\u062f\u064a\u062b \u0633\u064a\u0627\u0633\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0648\u0627\u0628\u0637\u0647\u0627 \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u062f\u0627\u0639\u0645\u0629 \u0644\u0647\u0627\u061b \u0648<\/li>\n\n\n\n<li>\u0627\u0644\u0646\u0638\u0631 \u0641\u064a\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0637\u0631\u064a\u0642\u0629 \u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0628\u062f\u064a\u0644\u0629 \u0645\u0646\u0627\u0633\u0628\u0629\u060c \u062d\u064a\u062b\u0645\u0627 \u0643\u0627\u0646\u062a \u0645\u062a\u0627\u062d\u0629.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0646\u0628\u063a\u064a \u0639\u0644\u0649 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u062e\u064a\u0631\u064a\u0629 \u0625\u062c\u0631\u0627\u0621 \u062a\u0642\u064a\u064a\u0645 \u0645\u0646\u0641\u0635\u0644 \u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0648\u062a\u0637\u0628\u064a\u0642\u0647\u0627 \u0627\u0644\u0639\u0645\u0644\u064a \u0644\u0640 <strong>\u0627\u0644\u0628\u0646\u062f (19)<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. \u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u0646\u0628\u063a\u064a \u0639\u0644\u0649 \u0627\u0644\u0623\u0634\u062e\u0627\u0635 \u0627\u0644\u062e\u0627\u0636\u0639\u064a\u0646 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u0639\u0644\u0647 \u0627\u0644\u0622\u0646\u061f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0646\u0648\u0635\u064a \u062f\u0627\u0641\u0639\u064a \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u062a\u0636\u0631\u0631\u064a\u0646 \u0628\u0645\u0627 \u064a\u0644\u064a:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. \u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u0645\u0627\u0644\u064a<\/strong><br>\u0642\u0645 \u0628\u0646\u0645\u0630\u062c\u0629 \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u0645\u0639\u062f\u0644\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a\u0629 \u0648\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u0646\u0628\u0624.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0625\u0633\u0646\u0627\u062f \u0627\u0644\u0645\u0628\u0627\u0634\u0631<\/strong><br>\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0641\u0631\u0635 \u0644\u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0648\u062a\u0642\u0644\u064a\u0644 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u0645\u062a\u0628\u0642\u064a\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a<\/strong><br>\u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0623\u0646\u0638\u0645\u0629 \u062a\u062e\u0637\u064a\u0637 \u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a (ERP) \u0642\u0627\u062f\u0631\u0629 \u0639\u0644\u0649 \u062f\u0639\u0645 \u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u062d\u0633\u0627\u0628\u064a\u0629 \u0627\u0644\u0645\u0637\u0644\u0648\u0628\u0629 \u0648\u0633\u062c\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. \u0645\u0631\u0627\u062c\u0639\u0629 \u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u062a\u0648\u0632\u064a\u0639<\/strong><br>\u064a\u0646\u0628\u063a\u064a \u0627\u0644\u0646\u0638\u0631 \u0641\u064a\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u062a\u0639\u0643\u0633 \u0637\u0628\u064a\u0639\u0629 \u0627\u0644\u0639\u0645\u0644 \u0628\u0634\u0643\u0644 \u0645\u0646\u0627\u0633\u0628\u060c \u0648\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u064a\u0646\u0628\u063a\u064a \u0627\u0633\u062a\u0643\u0634\u0627\u0641 \u0645\u0646\u0647\u062c\u064a\u0629 \u0628\u062f\u064a\u0644\u0629 \u0645\u0639 \u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0641\u064a\u062f\u0631\u0627\u0644\u064a\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. \u0627\u0644\u0627\u0633\u062a\u0639\u062f\u0627\u062f \u0644\u0644\u062a\u0646\u0641\u064a\u0630<\/strong><br>\u0642\u0645 \u0628\u062a\u062d\u062f\u064a\u062b \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0636\u0648\u0627\u0628\u0637\u0647\u0627 \u0648\u0623\u0648\u0631\u0627\u0642 \u0627\u0644\u0639\u0645\u0644 \u0642\u0628\u0644 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. \u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u0644\u0634\u0631\u0643\u0629 AZ Advisory \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629\u061f<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0645\u0643\u0646 \u0644\u0641\u0631\u064a\u0642 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u0634\u0631\u0643\u0629 AZ Advisory \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u062a\u0642\u064a\u064a\u0645 \u0623\u062b\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 \u0627\u0644\u0645\u0639\u062f\u0644\u0629 (55)\u061b;<\/li>\n\n\n\n<li>\u0646\u0645\u0630\u062c\u0629 \u0646\u0633\u0628 \u0627\u0644\u062a\u0639\u0627\u0641\u064a \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0645\u0642\u0627\u0628\u0644 \u0627\u0644\u0646\u0633\u0628 \u0627\u0644\u0645\u0639\u062f\u0644\u0629\u061b;<\/li>\n\n\n\n<li>\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0625\u0633\u0646\u0627\u062f \u0627\u0644\u0645\u0628\u0627\u0634\u0631 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u0645\u062a\u0628\u0642\u064a\u0629\u061b;<\/li>\n\n\n\n<li>\u062a\u0642\u064a\u064a\u0645 \u0623\u0633\u0627\u0644\u064a\u0628 \u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0628\u062f\u064a\u0644\u0629\u061b;<\/li>\n\n\n\n<li>\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0648\u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0636\u0648\u0627\u0628\u0637 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u061b \u0648<\/li>\n\n\n\n<li>\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u062c\u0647\u0627\u062a \u0627\u0644\u062d\u0643\u0648\u0645\u064a\u0629 \u0648\u0627\u0644\u062c\u0645\u0639\u064a\u0627\u062a \u0627\u0644\u062e\u064a\u0631\u064a\u0629 \u0641\u064a \u062a\u0642\u062f\u064a\u0645 \u0637\u0644\u0628\u0627\u062a <strong>\u0627\u0644\u0628\u0646\u062f \u0627\u0644\u062c\u062f\u064a\u062f (19)<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u062a\u062d\u062f\u062b \u0625\u0644\u064a\u0646\u0627<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u062a\u0645\u062b\u0644 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0645\u0627\u062f\u0629 (55) \u062a\u0637\u0648\u0631\u0627\u064b \u0647\u0627\u0645\u0627\u064b \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0641\u064a \u062f\u0648\u0644\u0629 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0633\u0627\u0639\u062f \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0645\u0628\u0643\u0631 \u0641\u064a \u062a\u062d\u062f\u064a\u062f \u0627\u0644\u062a\u0623\u062b\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u062d\u062a\u0645\u0644 \u0648\u0636\u0645\u0627\u0646 \u0648\u062c\u0648\u062f \u0627\u0644\u0623\u0646\u0638\u0645\u0629 \u0648\u0627\u0644\u0639\u0645\u0644\u064a\u0627\u062a \u0648\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0627\u0644\u0645\u0646\u0627\u0633\u0628\u0629 \u0642\u0628\u0644 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0645\u0639\u062f\u0644\u0629.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0627\u062a\u0635\u0644 \u0628\u0634\u0631\u0643\u0629 AZ Advisory \u0644\u0645\u0646\u0627\u0642\u0634\u0629 \u0643\u064a\u0641 \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0624\u062b\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 (55) \u0627\u0644\u0645\u0639\u062f\u0644\u0629 \u0639\u0644\u0649 \u0645\u0624\u0633\u0633\u062a\u0643 \u0648\u0645\u0648\u0642\u0641\u0647\u0627 \u0645\u0646 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u062a\u0646\u0635\u0644<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0623\u064f\u0639\u062f\u0651 \u0647\u0630\u0627 \u0627\u0644\u062a\u0646\u0628\u064a\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0623\u063a\u0631\u0627\u0636 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0641\u0642\u0637\u060c \u0648\u0644\u0627 \u064a\u064f\u0639\u062f\u0651 \u0627\u0633\u062a\u0634\u0627\u0631\u0629 \u0636\u0631\u064a\u0628\u064a\u0629 \u0623\u0648 \u0642\u0627\u0646\u0648\u0646\u064a\u0629. \u064a\u0646\u0628\u063a\u064a \u062a\u0642\u064a\u064a\u0645 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0648\u0623\u062b\u0631\u0647\u0627 \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u062d\u0642\u0627\u0626\u0642 \u0648\u0627\u0644\u0638\u0631\u0648\u0641 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643\u0644 \u0634\u062e\u0635 \u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u0628\u0627\u0644\u0631\u062c\u0648\u0639 \u0625\u0644\u0649 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a\u064a\u0629 \u0627\u0644\u0645\u0639\u0645\u0648\u0644 \u0628\u0647\u0627\u060c \u0648\u0642\u0631\u0627\u0631\u0627\u062a \u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0632\u0631\u0627\u0621\u060c \u0648\u0627\u0644\u0644\u0648\u0627\u0626\u062d \u0627\u0644\u062a\u0646\u0641\u064a\u0630\u064a\u0629\u060c \u0648\u0627\u0644\u062a\u0648\u062c\u064a\u0647\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0635\u0644\u0629 \u0627\u0644\u0635\u0627\u062f\u0631\u0629 \u0639\u0646 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0627\u062a\u062d\u0627\u062f\u064a\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction Cabinet Decision No. (149) of 2026 introduces significant amendments to the UAE VAT input tax apportionment framework under Article (55) of the VAT Executive Regulation. The amendments represent a fundamental change in the methodology for determining the recoverable portion of residual input tax. For taxable persons generally, the current input-based methodology will be replaced [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":12262,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[106,85,10],"tags":[96,99,110,11,12],"class_list":["post-12202","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uae-tax-update","category-accounting","category-advisory-others","tag-tax-uae","tag-uae","tag-uaevat","tag-business","tag-consulting"],"_links":{"self":[{"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/posts\/12202","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/comments?post=12202"}],"version-history":[{"count":1,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/posts\/12202\/revisions"}],"predecessor-version":[{"id":12204,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/posts\/12202\/revisions\/12204"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/media\/12262"}],"wp:attachment":[{"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/media?parent=12202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/categories?post=12202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/az-group.ae\/ar\/wp-json\/wp\/v2\/tags?post=12202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}