1 Purpose and scope assessment
This policy governs tax assessment, registration, returns, invoices and records. The Treasurer maintains the obligations register, with a tax specialist where needed. Public-benefit status does not imply exemption from every tax; inclusion in an exemption schedule does not prove the status of the Association’s electronic account.(1)
2 Corporate tax
Continued compliance with qualifying-public-benefit-entity conditions is checked, including activities, use of funds and absence of private benefit. Updated listing evidence and applicable registration, exemption, return or declaration requirements are retained, and Federal Tax Authority requests followed up.
New commercial or investment activities or income are classified before launch, assessing their relationship to Association purposes and exemption conditions. Material changes go to the Board and are notified to the competent body as required, without waiting for a routine meeting.
3 Value added tax
Each revenue and cost type is assessed for a supply, consideration or donation without consideration, including treatment of sponsorship and events. Registration thresholds are calculated where applicable and input-tax deduction and recovery examined. A donation is not automatically equivalent to sponsorship with reciprocal benefits.
Invoices, supplier details, tax numbers and validity of supplies are checked, separating recoverable and non-recoverable tax. Credit notes, refunds and corrections are documented and linked to the original invoice. An unverified invoice image alone is insufficient for deduction.(2)
4 Calendar and filing
A calendar identifies each obligation’s tax type, period, deadline and preparation, review, filing and payment owners. Returns are reconciled to the ledger, invoices and adjustments before filing; submission and payment acknowledgements are retained. Account permissions are controlled and login details not shared.
Errors, voluntary disclosures and objections are handled with the specialist within applicable deadlines; correspondence and audit requests are recorded. A nil return is not filed automatically without examining activity and obligations.
5 Electronic invoicing and changes
The Association assesses the applicability, phases, exemptions and deadlines of electronic invoicing under official resolutions, documenting the assessment and system and service-provider readiness plan. This policy does not treat all associations as subject to a single deadline.
Every legislative change is recorded with issue date, effective date and impact. Provisions issued or effective after 2026-08-10 apply from their legal effective dates, with relevant procedures updated. They are not attributed to the earlier approval meeting as requirements effective at that time.
6 Records and review
Returns, invoices, reconciliations, correspondence and exemption evidence are retained for the longest applicable period, observing Association financial-record periods and the prohibition on destruction during disputes. Detailed tax status and deadlines dependent on Association activities require legal and tax review before implementation.
References in the approved document
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Federal Decree-Law No. 47 of 2022, as amended, Article 9; Cabinet Resolution No. 37 of 2023 and its updated schedule. This document establishes internal implementation controls without changing higher legal powers or requirements.
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Federal Decree-Law No. 8 of 2017, as amended, and its executive regulations; Federal Decree-Law No. 28 of 2022, as amended, on tax procedures. This document establishes internal implementation controls without changing higher legal powers or requirements.