Wef 1st Jan 2019, taxable entities can apply for the alternate method for input tax apportionment in relation to its industry.

It is not compulsory to apply for special apportionment method. However, if there are differences of Aed 250k or more in the standard apportionment method and the alternate method applicable for the industry, then the annual adjustments have to be done in the immediate return subsequent to the first tax year.

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