FTA Decision No. 13 of 2026

Input tax due diligence, read clause by clause

Every operative provision of the Decision, traced to the legislation it turns on and set against the operating attributes a tax function has to answer on.

• 28 operative clauses, from Article 2 scope to Article 7 commencement.
• Legislative anchors for each — the provisions that actually decide the outcome.
• Timing, functional ownership, refresh triggers, record standard and retention.
• Filter and search across every clause, threshold and attribute.

Effective

1 Oct 2026

De minimis

AED 10,000

Exception lost at

AED 100,000

Enhanced measures

AED 375,000

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