SCOPE OF SERVICES

The Service Provider shall provide professional tax consultancy services in accordance with the applicable laws and regulations of the United Arab Emirates, including but not limited to the following:

VAT Consultancy Services

The Service Provider shall provide professional advisory services including:

• Guidance on UAE VAT laws, Executive Regulations and FTA Public Clarifications.
• VAT compliance advisory.
• VAT treatment of local, GCC and international transactions.
• Input VAT and Output VAT advisory.
• Reverse Charge Mechanism (RCM) guidance.
• Zero-rated, exempt and standard-rated supply consultation.
• VAT implications on imports and exports.
• VAT invoicing and documentation requirements.
• VAT record-keeping requirements.
• Guidance on tax invoices, tax credit notes and debit notes.
• General VAT compliance and operational support.

VAT Return Assistance

Where agreed by the Parties, the Service Provider shall:

• Review accounting records for VAT compliance.
• Verify taxable supplies and recoverable input VAT.
• Compute VAT payable or refundable.
• Prepare VAT return calculations.
• Assist with online submission through the FTA portal.
• Explain VAT liabilities and payment obligations.
• Provide filing confirmation after successful submission.

Tax Authority Liaison

The Service Provider shall:

• Communicate with the Federal Tax Authority on matters relating to the agreed services.
• Respond to reasonable requests for clarification.
• Assist in resolving procedural matters related to submitted applications.
• Keep the Client informed of significant developments during the engagement.

General Advisory Support

During the term of this Agreement, the Service Provider shall provide reasonable support through email, telephone or online meetings during normal business hours regarding tax matters covered under this Agreement, including:

• Clarification of UAE tax regulations.
• Guidance on VAT compliance obligations.
• Assistance with general tax-related queries.
• Updates on significant legislative changes affecting the agreed services.