As per the UAE VAT Law, a tax registrant is required to issue a Tax Credit Note when a reduction of Output Tax occurs in connection with any supply made by the registrant and deliver the same to the recipient of goods or services. A tax credit note is a written or electronic document to be recorded and issued by a registered supplier of goods or services under the circumstances stated in the UAE VAT Decree-Law and its executive regulations. However, the new amendments to the UAE VAT Law have introduced certain changes to the provisions of issuing a tax credit note in the UAE.
Source: jcauaeaudit.com
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