{"id":19796,"date":"2018-03-05T14:28:55","date_gmt":"2018-03-05T11:28:55","guid":{"rendered":"http:\/\/www.amlak.net.sa\/?p=19796"},"modified":"2018-03-05T14:28:55","modified_gmt":"2018-03-05T11:28:55","slug":"%d8%a8%d9%8a%d8%b9-%d8%b9%d9%82%d8%a7%d8%b1%d8%a7%d8%aa-%d8%af%d8%a8%d9%8a-%d8%a7%d9%84%d8%aa%d8%ac%d8%a7%d8%b1%d9%8a%d8%a9-%d8%b9%d9%84%d9%89-%d8%a7%d9%84%d8%ae%d8%b1%d9%8a%d8%b7%d8%a9-%d8%ae%d8%a7","status":"publish","type":"post","link":"https:\/\/amlak.net.sa\/en\/19796\/","title":{"rendered":"Off-plan sale of Dubai commercial real estate subject to VAT, rental sector exempted"},"content":{"rendered":"<p>The Dubai Land Department (DLD) has clarified that the sale of commercial real estate off-plan is subject to the value-added tax (VAT) rate and the input tax is refunded.<\/p>\n<p>The department indicated that the ready-made property is exempt if it is partially or fully leased, indicating that the output tax is equal to 5% of the value of the taxable output (excluding zero-rated).<\/p>\n<p>The tax is due for any tax period equal to the sum of the total output tax payable less the total input tax recoverable during the same period.<\/p>","protected":false},"excerpt":{"rendered":"<p><span class=\"span-reading-time rt-reading-time\" style=\"display: block;\"><span class=\"rt-label rt-prefix\">Reading time: <\/span> <span class=\"rt-time\"> &lt; 1<\/span> <span class=\"rt-label rt-postfix\">Minute<\/span><\/span>\u0623\u0648\u0636\u062d\u062a \u062f\u0627\u0626\u0631\u0629 \u0627\u0644\u0623\u0631\u0627\u0636\u064a \u0648\u0627\u0644\u0623\u0645\u0644\u0627\u0643 \u0641\u064a \u062f\u0628\u064a \u0623\u0646 \u0628\u064a\u0639 \u0627\u0644\u0639\u0642\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u062e\u0631\u064a\u0637\u0629 \u062e\u0627\u0636\u0639 \u0644\u0646\u0633\u0628\u0629 \u0636\u0631\u064a\u0628\u0629 \u201c\u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u201d \u0648\u062a\u0633\u062a\u0631\u062f \u0641\u064a\u0647 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062f\u062e\u0644\u0627\u062a. \u0648\u0623\u0634\u0627\u0631\u062a \u0627\u0644\u062f\u0627\u0626\u0631\u0629 \u0625\u0644\u0649 \u0623\u0646 \u0627\u0644\u0639\u0642\u0627\u0631 \u0627\u0644\u062c\u0627\u0647\u0632 \u064a\u0643\u0648\u0646 \u0645\u0639\u0641\u064a\u0627 \u0641\u064a \u062d\u0627\u0644 \u0643\u0627\u0646 \u0645\u0624\u062c\u0631\u0627\u064b \u0628\u0634\u0643\u0644 \u062c\u0632\u0626\u064a \u0623\u0648 \u0628\u0627\u0644\u0643\u0627\u0645\u0644\u060c \u0645\u0628\u064a\u0646\u0629 \u0623\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a \u062a\u0633\u0627\u0648\u064a 5% \u0645\u0646 \u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 (\u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0635\u0641\u0631\u064a\u0629). \u0648\u0623\u0636\u0627\u0641\u062a \u0623\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u062a\u0633\u062a\u062d\u0642 \u0639\u0646 &#8230; <a title=\"Off-plan sale of Dubai commercial real estate subject to VAT, rental sector exempted\" class=\"read-more\" href=\"https:\/\/amlak.net.sa\/en\/19796\/\" aria-label=\"Read more about \u0628\u064a\u0639 \u0639\u0642\u0627\u0631\u0627\u062a \u062f\u0628\u064a \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u062e\u0631\u064a\u0637\u0629 \u062e\u0627\u0636\u0639 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u0625\u0639\u0641\u0627\u0621 \u0642\u0637\u0627\u0639 \u0627\u0644\u062a\u0623\u062c\u064a\u0631\">Read more<\/a><\/p>","protected":false},"author":10,"featured_media":19712,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"0","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"categories":[104],"tags":[],"class_list":["post-19796","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislation-and-regulations"],"acf":{"amlak_post_excerpt":"","amlak_post_excerpt_source":{"label":"Amlak post excerpt","type":"text","formatted_value":""}},"featured_image_urls":{"full":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2018\/02\/\u0639\u0642\u0627\u0631\u0627\u062a-\u062f\u0628\u064a-min.jpg",1500,1500,false],"thumbnail":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2018\/02\/\u0639\u0642\u0627\u0631\u0627\u062a-\u062f\u0628\u064a-min-150x150.jpg",150,150,true],"medium":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2018\/02\/\u0639\u0642\u0627\u0631\u0627\u062a-\u062f\u0628\u064a-min-300x300.jpg",300,300,true],"medium_large":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2018\/02\/\u0639\u0642\u0627\u0631\u0627\u062a-\u062f\u0628\u064a-min-768x768.jpg",768,768,true],"large":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2018\/02\/\u0639\u0642\u0627\u0631\u0627\u062a-\u062f\u0628\u064a-min-1024x1024.jpg",1024,1024,true],"1536x1536":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2018\/02\/\u0639\u0642\u0627\u0631\u0627\u062a-\u062f\u0628\u064a-min.jpg",1500,1500,false],"2048x2048":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2018\/02\/\u0639\u0642\u0627\u0631\u0627\u062a-\u062f\u0628\u064a-min.jpg",1500,1500,false],"trp-custom-language-flag":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2018\/02\/\u0639\u0642\u0627\u0631\u0627\u062a-\u062f\u0628\u064a-min.jpg",12,12,false],"event-thumbnail":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2018\/02\/\u0639\u0642\u0627\u0631\u0627\u062a-\u062f\u0628\u064a-min-300x200.jpg",300,200,true],"event-medium":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2018\/02\/\u0639\u0642\u0627\u0631\u0627\u062a-\u062f\u0628\u064a-min-600x400.jpg",600,400,true],"event-large":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2018\/02\/\u0639\u0642\u0627\u0631\u0627\u062a-\u062f\u0628\u064a-min-1200x800.jpg",1200,800,true],"event-hero":["https:\/\/amlak.net.sa\/wp-content\/uploads\/2018\/02\/\u0639\u0642\u0627\u0631\u0627\u062a-\u062f\u0628\u064a-min-1500x1080.jpg",1500,1080,true]},"author_info":{"info":["\u0627\u0645\u0644\u0627\u0643 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629"]},"category_info":"<a href=\"https:\/\/amlak.net.sa\/en\/category\/development-construction\/legislation-and-regulations\/\" rel=\"category tag\">\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629<\/a>","tag_info":"\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0648\u0627\u0644\u0623\u0646\u0638\u0645\u0629","comment_count":"0","_links":{"self":[{"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/posts\/19796","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/comments?post=19796"}],"version-history":[{"count":0,"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/posts\/19796\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/media\/19712"}],"wp:attachment":[{"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/media?parent=19796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/categories?post=19796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amlak.net.sa\/en\/wp-json\/wp\/v2\/tags?post=19796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}