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This Decision provides the implementing framework for the UAE VAT Law. Article 11, within Part 3 on Registration, outlines the specific procedures for amending a VAT Tax Group. It empowers the representative member to apply to the Federal Tax Authority for adding or removing members, changing the representative member, or cancelling the group's registration. The Decision specifies that the Authority determines the effective date for these changes, which can be from the start of the next tax period. It also confirms that any official notification sent to the representative member is legally deemed served on all group members.
Part 3 - Registration
Article 11 - Amendment to Tax Group
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