It is mandatory to business entities in the UAE to file VAT returns, as per the law given by the Federal Tax Authority (FTA). For the submission of the VAT Return Filing, taxable businesses ought to maintain well-organized books to avoid penalties. The taxable individual or a particular individual who has the authority to submit the VAT Return filing on behalf of the taxable individual must be the one to file the VAT Return. The filing of VAT return states the amount which is needed to be paid o reimbursed by the tax authorities. It is done quarterly and helps the business to track the business VAT path.

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