Resolution
No. (1) of 2019
Determining
the
Revenue
Exempt from the Knowledge Dirham Fee and Innovation Dirham Fee[1]
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The Director General of the Department of
Finance,
After perusal of:
Law
No. (5) of 1995 Establishing the Department of Finance;
Law
No. (1) of 2016 Concerning the Financial Regulations of the Government of
Dubai;
Law
No. (1) of 2018 Concerning the Knowledge Dirham Fee; and
Law
No. (2) of 2018 Concerning the Innovation Dirham Fee,
Does
hereby issue this Resolution.
Revenue Exempt from the Knowledge
Dirham Fee and Innovation Dirham Fee
The
Knowledge Dirham Fee and Innovation Dirham Fee imposed under the
above-mentioned Law No. (1) of 2018 and Law No. (2) of 2018 will not be charged
in respect of the revenue generated from collecting the following fees:
|
SN |
Fee |
Account Number |
|
1 |
Customs Duties |
82210 |
|
2 |
Hotel
Sales Fees: -
Hotel Sales Fees -
Hotel Apartments Sales Fees -
Restaurants, Catering, and Cruise
Ships Sales Fees -
Cinema Tickets Sales Fees |
82220 |
|
3 |
Alcoholic
Drinks Sales Fees |
82230 |
|
4 |
Fees for
Rental of Residential and Commercial Units: -
Housing Fees -
Business Premises Fees -
Staff Accommodation Fees -
Service Improvement Fees |
82240 |
|
5 |
Foreign
Banks Tax |
82110 |
This Resolution
will published in the Official Gazette and will come into force on the date on
which it is published.
Abdulrahman
Saleh Al Saleh
Director General
Department of Finance
Issued in Dubai on 20 January 2019
Corresponding to 14 Jumada al-Ula 1440 A.H.
©2019 The Supreme Legislation Committee in the
Emirate of Dubai
[1]Every effort has been made to produce an
accurate and complete English version of this legislation. However, for the
purpose of its interpretation and application, reference must be made to the
original Arabic text. In case of conflict, the Arabic text will prevail.