Cabinet Decision No. 25 of 2018 establishes a special Value Added Tax (VAT) accounting mechanism for the supply of gold and diamonds between registered businesses within the UAE. Effective from 1 June 2018, this Decision implements a reverse charge system for these specific goods. As detailed in Article 2, when a registered supplier provides gold or diamonds to a registered recipient who intends to resell or use them in manufacturing, the supplier is not required to account for the VAT. Instead, the recipient becomes responsible for calculating and accounting for the Due Tax on the supply.