Source / pinned edition
FTA VAT Guide: Input Tax Apportionment (VATGIT1), September 2025
Source of package ae.corpus.vat
- work
- urn:ae:corpus:clir:vat#FTA_VATGIT1_2025
- kind
- urn:ae:corpus:clir:vat#guidance
FTA_VATGIT1_2025_EN
- edition
- urn:ae:corpus:clir:vat#FTA_VATGIT1_2025_EN
- language
- en
- officiality
- official
- materialisation
- PINNED_UNOFFICIAL_COPY
- life cycle
- adopted: 2025-09-30; in_force: [object Object]
Publications
| URI | Type | documentHash | Retrieved |
|---|---|---|---|
| https://tax.gov.ae/DownloadOpenTextFile?fileUrl=en%2FVAT_VAT_Guides%2FInput_Tax_Apportionment_Special_Methods%2FInput+Tax+Apportionment+Guide+EN+-+30+09+2025.pdf | text/plain; charset=utf-8 | sha256:98978ad01d887554b92e57bf8754817c015abaea2abc1f3ccb73c2847db37e1f | 2026-09-15T00:00:00Z |
Fragments — 1
section/3.4.2/example/1 · example
en · official · sha256:033fa10860881a42a9807aa73c6b5da3a4ddb3c0a331e3b2fb86ac4fc2879e49
Based on the above, the annual washup adjustment is calculated as the difference
between the recoverable Residual Input Tax per the returns submitted (AED 14,500,000)
and the recoverable Residual Input Tax per the annual calculation (AED 11,550,000), i.e.The hash beside the text is the sha256 of its exact bytes. It is the check that the text shown matches the one pinned in the package: a divergence fails the oracle’s static analysis.