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              <h2 id="what-are-designated-zones">What are Designated Zones?&nbsp;</h2>\r\n\r\n<p>Designated Zones are areas identified by the UAE Cabinet as eligible for special treatment under the UAE VAT law. A Free Zone (fenced or unfenced) that does not qualify as a Designated Zone will not receive special VAT treatment.</p>\r\n\r\n<h2 id="what-requirements-should-a-designated-zone-meet-to-be-treated-as-a-territory-outside-the-uae-for-vat-purposes">What requirements should&nbsp;a&nbsp;Designated Zone meet&nbsp;to&nbsp;be treated as a territory outside the UAE for VAT purposes?</h2>\r\n\r\n<p>A Designated Zone must be a specific fenced area, in addition to meeting all of the following requirements:</p>\r\n\r\n<ul>\r\n\t<li>It must adhere to strict control criteria laid&nbsp;out&nbsp;by the government.</li>\r\n\t<li>The operator must keep detailed records of goods supplied.</li>\r\n\t<li>Security and customs procedures must have been implemented to control the movement of goods and people within the designated zone.</li>\r\n\t<li>Internal procedures should be followed related to keeping, storing and processing of goods within the area.&nbsp;</li>\r\n\t<li>The operator of a Designated Zone must adhere to the procedures set&nbsp;out&nbsp;by the FTA.&nbsp;</li>\r\n</ul>\r\n\r\n<p>If a Designated Zone changes the way it operates, or does not meet any of the criteria mentioned above, then it will be considered a part of the UAE for&nbsp;VAT purposes.&nbsp;</p>\r\n\r\n<h2 id="what-are-the-designated-zones-in-abu-dhabi">What are the designated zones in Abu Dhabi?</h2>\r\n\r\n<ul>\r\n\t<li>Free Trade Zone of Khalifa Port</li>\r\n\t<li>Abu Dhabi Airport Free Zone</li>\r\n\t<li>Khalifa Industrial Zone</li>\r\n\t<li>Al Ain International Airport Free Zone&nbsp;</li>\r\n\t<li>Al Butain International Airport Free&nbsp;Zone&nbsp;</li>\r\n</ul>\r\n\r\n<h2 id="what-are-the-designated-zones-in-dubai">What are the designated zones in Dubai?</h2>\r\n\r\n<ul>\r\n\t<li>Jebel Ali Free Zone (North-South)</li>\r\n\t<li>Dubai Cars and Automotive Zone (DUCAMZ)</li>\r\n\t<li>Dubai Textile City</li>\r\n\t<li>Free Zone Area in Al Quoz</li>\r\n\t<li>Free Zone Area in Al Qusais</li>\r\n\t<li>Dubai Aviation City</li>\r\n\t<li>Dubai Airport Free Zone</li>\r\n\t<li>International Humanitarian City –&nbsp;Jebel Ali</li>\r\n</ul>\r\n\r\n<h2 id="what-are-the-designated-zones-in-sharjah">What are the designated zones in Sharjah?</h2>\r\n\r\n<ul>\r\n\t<li>Hamriyah Free Zone</li>\r\n\t<li>Sharjah Airport International Free Zone</li>\r\n</ul>\r\n\r\n<h2 id="what-are-the-designated-zones-in-ajman">What are the designated zones in Ajman?</h2>\r\n\r\n<ul>\r\n\t<li>Ajman Free Zone</li>\r\n</ul>\r\n\r\n<h2 id="what-are-the-designated-zones-in-umm-al-quwain">What are the designated zones in Umm Al Quwain?</h2>\r\n\r\n<ul>\r\n\t<li>Umm Al Quwain Free Trade Zone in Ahmed Bin Rashid Port</li>\r\n\t<li>Umm Al Quwain Free Trade Zone on Sheikh Monhammed Bin Zayed Road</li>\r\n</ul>\r\n\r\n<h2 id="what-are-the-designated-zones-in-ras-al-khaimah">What are the designated zones in Ras Al Khaimah?</h2>\r\n\r\n<ul>\r\n\t<li>RAK Free Trade Zone</li>\r\n\t<li>RAK Maritime City Free Zone</li>\r\n\t<li>RAK Airport Free Zone</li>\r\n</ul>\r\n\r\n<h2 id="what-are-the-designated-zones-in-fujairah">What are the designated zones in Fujairah?</h2>\r\n\r\n<ul>\r\n\t<li>Fujairah Free Zone</li>\r\n\t<li>FOIZ (Fujairah Oil Industry Zone)</li>\r\n</ul>\r\n\r\n<h2 id="what-is-the-place-of-supply-and-vat-treatment-for-services-supplied-in-a-designated-zone">What is the place of supply and VAT treatment for services supplied in&nbsp;a Designated Zone?</h2>\r\n\r\n<p>The place of supply for all services, including services supplied in a Designated Zone, is considered to be the UAE. Therefore all supplies of services are subject to normal VAT rules.&nbsp;Exports of services made to persons or businesses outside the GCC states are zero-rated.&nbsp;</p>\r\n\r\n<h2 id="what-is-the-place-of-supply-and-vat-treatment-for-goods-supplied-in-the-designated-zone">What is the place of supply and VAT treatment for goods supplied in the Designated Zone?</h2>\r\n\r\n<p>If the goods are supplied within a Designated Zone, then the place&nbsp;of&nbsp;supply is considered to be ‘offshore’ or outside of the UAE. Therefore,&nbsp;the goods supplied will not be subject to VAT.&nbsp;</p>\r\n\r\n<p>In most cases, the authorities expect a written declaration from the buyer that the purchased goods will not be used for purposes that will make the sale fall under the purview of VAT.&nbsp;</p>\r\n\r\n<p>If the goods are supplied to a person who will be consuming them, then the place of supply will be the UAE and&nbsp;VAT will be applicable under normal rules.&nbsp;</p>\r\n\r\n<p>If&nbsp;a person purchases the goods with an intention to&nbsp;resell or manufacture any other product using these goods as the main component, then the supply will not be subject to VAT.&nbsp;</p>\r\n\r\n<h2 id="how-is-vat-applied-on-goods-and-services-in-the-designated-zones">How is VAT applied on goods and services in the Designated Zones?</h2>\r\n\r\n<p>Certain goods&nbsp;supplied within the Designated Zones are not subject to VAT. For supplies of services, the VAT treatment&nbsp;in the Designated Zones&nbsp;is the same as&nbsp;in&nbsp;the rest of the UAE.&nbsp;</p>\r\n\r\n<h2 id="what-are-some-examples-of-supplies-made-in-a-designated-zone-and-their-uae-vat-treatment">What are some&nbsp;examples of supplies made in&nbsp;a Designated Zone&nbsp;and their&nbsp;UAE VAT treatment?</h2>\r\n\r\n<p>The following table provides examples of VAT treatment of supplies taking place in a Designated Zone.&nbsp;</p>\r\n\r\n<table>\r\n\t<thead>\r\n\t\t<tr>\r\n\t\t\t<th><strong>Examples of Supply</strong></th>\r\n\t\t\t<th><strong>VAT Treatment</strong></th>\r\n\t\t\t<th><strong>Reason for&nbsp;VAT Treatment</strong></th>\r\n\t\t</tr>\r\n\t</thead>\r\n\t<tbody>\r\n\t\t<tr>\r\n\t\t\t<td>Trading&nbsp;stocks bought by businesses in order to resell them</td>\r\n\t\t\t<td>Outside the scope of VAT</td>\r\n\t\t\t<td>Goods bought for the purpose of reselling&nbsp;are not treated as consumption of goods as per Article 51 (5) of the VAT Executive Regulations.&nbsp;</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>An oil equipment manufacturer in a Designated Zone buys steel in order to produce the equipment.</td>\r\n\t\t\t<td>Outside the scope of VAT</td>\r\n\t\t\t<td>The manufacturer uses the steel to produce&nbsp;equipment and does not directly consume the steel. The general place of supply rule&nbsp;as per Article 51 (5) of the VAT Executive Regulations will not apply.&nbsp;</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>A manufacturer buys tools that will be used to produce goods.&nbsp;</td>\r\n\t\t\t<td>Outside the scope of VAT</td>\r\n\t\t\t<td>Even&nbsp;though the manufacturer directly consumes the purchased tools, the goods produced with these tools are not consumed by the manufacturer.&nbsp;The general place of supply rule as per Article 51 (5) of the VAT Executive Regulations will not apply.</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>A business owner in the Designated Zone buys stationery, food,&nbsp;a&nbsp;company car,&nbsp;a&nbsp;laptop, and other things that are used for the purpose of running a business.&nbsp;</td>\r\n\t\t\t<td>Normal VAT rules apply</td>\r\n\t\t\t<td>The goods bought will be directly consumed by the business. These goods will not be incorporated into, attached to, or&nbsp;made a part of another good or&nbsp;its production. So this sale will be within the scope of UAE VAT.&nbsp;</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>A manufacturer in the Designated Zone buys a computer to design goods before he manufactures them.</td>\r\n\t\t\t<td>Normal VAT rules apply</td>\r\n\t\t\t<td>This computer is not used for the production of goods, even though it is used to design the goods. Therefore, normal VAT rules will apply for this sale.&nbsp;</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>A person buys goods in the Designated Zone to use&nbsp;them for personal purposes.&nbsp;</td>\r\n\t\t\t<td>Normal VAT rules apply</td>\r\n\t\t\t<td>If the goods are not used for business purposes, then the normal VAT rules will apply.&nbsp;</td>\r\n\t\t</tr>\r\n\t</tbody>\r\n</table>\r\n\r\n<h2 id="what-type-of-goods-will-be-outside-the-scope-of-uae-vat-if-sold-in-designated-zone">What type of goods will be outside the scope of UAE VAT if sold in designated zone?</h2>\r\n\r\n<p>If the supplied goods&nbsp;meet any of the following conditions, then the supply will not be subject to VAT.</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>Goods that are incorporated into, attached to, or&nbsp;a part of another good that is not consumed and is located in the Designated Zone.&nbsp;</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Goods that are used to produce another good, which is not consumed,&nbsp;if both of these goods are located in the Designated Zone.&nbsp;For example, the purchase of tools and equipment used to manufacture other goods will not be subject to VAT, if both are located in the Designated Zone.&nbsp;</p>\r\n\t</li>\r\n</ul>\r\n\r\n<h2 id="how-are-supplies-made-from-the-uae-or-a-region-outside-uae-to-a-designated-zone-treated-under-vat">How are supplies made&nbsp;from the UAE or a region outside UAE to a Designated Zone treated under VAT?</h2>\r\n\r\n<p>If a supply is made to a Designated Zone&nbsp;from outside the UAE, then the supply is considered to be made outside the UAE. Therefore, VAT will not be applicable on such supplies.&nbsp;</p>\r\n\r\n<p>If the supply is made from mainland UAE to a Designated Zone, then the supply will not be considered&nbsp;an export of goods from the UAE. It will be&nbsp;treated as a local supply.&nbsp;</p>\r\n\r\n<h2 id="how-are-transfers-of-own-goods-between-two-designated-zones-treated-under-the-uae-vat-law">How are transfers of own goods between two Designated Zones treated under the UAE VAT law?</h2>\r\n\r\n<p>The supply, sale, or movement of own goods will be considered to be outside the scope of VAT only if both of the following conditions are met:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>The goods transferred are not partly or entirely meant to be circulated, used, or altered in any manner during the transfer.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>The transfer of goods is made as per the rules for customs suspension set by the GCC Common Customs Law.&nbsp;</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p>The FTA may require the owner of the goods to provide a financial guarantee for the payment of VAT, in case the conditions mentioned above are not met.&nbsp;</p>\r\n\r\n<h2 id="how-are-goods-moving-from-a-designated-zone-to-the-mainland-uae-treated">How are goods moving from a Designated Zone to the mainland UAE treated?</h2>\r\n\r\n<p>When goods move from a Designated Zone to the mainland UAE, it is considered to be import of goods into the UAE and import VAT must be paid by the importer.&nbsp;</p>\r\n\r\n<p>There are certain situation where the importer has purchased goods&nbsp;that are subject to VAT&nbsp;from a Designated Zone&nbsp;and imports them into&nbsp;the&nbsp;mainland UAE.&nbsp;In such situations, the importer will be able to recover the import VAT paid in full.&nbsp;For an importer to be eligible for this tax recovery, the goods purchased in a Designated Zone must be the&nbsp;same&nbsp;goods imported into the UAE. The importer must also keep evidence of the purchase and the import in case the authority needs proof.&nbsp;</p>\r\n\r\n<h2 id="how-will-vat-recovery-for-businesses-operating-in-designated-zones-work">How will VAT recovery for businesses operating in Designated Zones work?</h2>\r\n\r\n<p>A business located in&nbsp;a Designated Zone will have to adhere to the normal VAT recovery rules&nbsp;as follows:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>Businesses that make taxable supplies, or make supplies that would be taxable if&nbsp;they took place in the UAE, can recover the VAT paid on expenses in full.&nbsp;</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Businesses that make supplies that do not give&nbsp;the&nbsp;right to VAT recovery will be unable to recover VAT on expenses that can be directly attributed to making the supply.&nbsp;</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Businesses need to apportion VAT paid on expenses that are partly recoverable and partly non-recoverable. This is to identify the recoverable part.&nbsp;</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Businesses must be registered for VAT with the FTA in order to be able to recover VAT.&nbsp;</p>\r\n\t</li>\r\n</ul>\r\n\r\n<h2 id="under-what-conditions-is-the-supply-of-goods-between-designated-zones-free-from-vat">Under what conditions is the supply of goods between designated zones free from VAT?</h2>\r\n\r\n<p>Yes. Here are the conditions under which the supply between designated zones will not be taxed:</p>\r\n\r\n<ul>\r\n\t<li>The goods should not be released during the process of transfer between the designated zones</li>\r\n\t<li>The transportation of goods should comply with the rules set by the GCC common customs law.</li>\r\n\t<li>The goods should not be used, consumed or altered during the transfer between the designated zones.</li>\r\n</ul>\r\n\r\n<h2 id="what-is-the-vat-treatment-for-goods-supplied-from-a-designated-zone-to-a-vat-registered-business-owner-in-uae-mainland">What is the VAT treatment for goods supplied from a designated zone to a VAT registered business owner in UAE mainland?</h2>\r\n\r\n<p>If goods are supplied from a designated zone to a VAT registered business owner in UAE mainland, the recipient will pay import VAT to the customs department while clearing the goods from the designated zone.</p>\r\n\r\n<h2 id="what-is-the-vat-treatment-for-services-supplied-from-a-designated-zone-to-a-vat-registered-business-owner-in-uae-mainland">What is the VAT treatment for services supplied from a designated zone to a VAT registered business owner in UAE mainland?</h2>\r\n\r\n<p>In this case, the recipient will be taxed for the services at 5% VAT.</p>\r\n\r\n<h2 id="what-is-the-vat-treatment-for-goods-supplied-from-a-designated-zone-to-a-non-registered-business-owner-in-uae-mainland">What is the VAT treatment for goods supplied from a designated zone to a non-registered business owner in UAE mainland?</h2>\r\n\r\n<p>When goods or services are supplied from a designated zone to a non-registered business owner in UAE, the recipient will be taxed at 5% for the supply.</p>\r\n\r\n<h2 id="what-is-the-vat-treatment-for-goods-supplied-by-a-registered-business-owner-from-the-uae-mainland-to-a-business-located-in-a-designated-zone">What is the VAT treatment for goods supplied by a registered business owner from the UAE mainland to a business located in a designated zone?</h2>\r\n\r\n<p>In this case, the business located in the designated zone will be taxed for the supply at 5%.</p>\r\n\r\n<h2 id="what-is-the-vat-treatment-for-goods-supplied-from-one-designated-zone-to-another">What is the VAT treatment for goods supplied from one designated zone to another?</h2>\r\n\r\n<p>The goods supplied in this case are considered outside the scope of VAT. This rule applies until the recipient chooses to use the goods for self-consumption.</p>\r\n\r\n<h2 id="what-is-the-vat-treatment-for-services-supplied-from-one-designated-zone-to-another">What is the VAT treatment for services supplied from one designated zone to another?</h2>\r\n\r\n<p>In this case, the recipient will be taxed at 5% for the supply of services.</p>\r\n\r\n<p>The VAT treatment for supply of goods between designated zones varies from the VAT treatment of services. This is mainly because, if services are supplied to a designated zone, the place of supply for those services is considered to be inside the UAE (mainland).</p>\r\n\r\n<h2 id="is-vat-applicable-on-subsequent-sales-made-with-goods-that-were-imported-from-a-designated-zone">Is VAT applicable on&nbsp;subsequent sales made with&nbsp;goods that were imported from&nbsp;a Designated Zone?</h2>\r\n\r\n<p>In some cases VAT may be charged for&nbsp;subsequent sales of the imported goods in&nbsp;the&nbsp;mainland UAE. The VAT applicability will entirely depend on the date of supply, which will be determined on a case-by-case basis.&nbsp;</p>\r\n\r\n<h2 id="when-is-a-supply-made-from-a-designated-zone-to-the-uae-considered-as-an-import">When is a supply made from a Designated Zone to the UAE considered as an import?</h2>\r\n\r\n<p>If the&nbsp;owner has not paid VAT for the goods that meets the&nbsp;following conditions, then the supply is considered to be an import:</p>\r\n\r\n<ul>\r\n\t<li>The owner of the goods has not paid VAT.</li>\r\n\t<li>The goods are located in a Designated Zone.</li>\r\n\t<li>The owner will consume the goods. The goods must not be incorporated into, attached to, or&nbsp;partly or wholly used in the production of another good located in a Designated Zone.&nbsp;The other good is not consumed wholly or directly.&nbsp;</li>\r\n\t<li>The goods must be unaccounted for.&nbsp;</li>\r\n</ul>\r\n\r\n<h2 id="what-is-the-vat-treatment-for-goods-and-services-exported-to-a-different-state-from-a-designated-zone">What is the VAT treatment for goods and services exported to a different state from a designated zone?</h2>\r\n\r\n<ul>\r\n\t<li>If goods are exported to a different state from a designated zone, they are considered to be out-of-scope supply.</li>\r\n\t<li>If services are exported to a different state from a designated zone, the recipient will be taxed at 0% VAT.</li>\r\n</ul>\r\n\r\n<h2 id="what-is-the-vat-treatment-for-goods-and-services-imported-from-a-different-state-from-a-designated-zone">What is the VAT treatment for goods and services imported from a different state from a designated zone?</h2>\r\n\r\n<ul>\r\n\t<li>If goods are imported from a different state into a designated zone, they are considered to be out-of-scope supply.</li>\r\n\t<li>If services are imported from a different state into a designated zone, the business located in the designated zone should account for VAT under the reverse-charge mechanism.</li>\r\n</ul>\r\n\r\n<h2 id="how-is-the-supply-of-water-and-energy-in-the-designated-zones-treated-under-vat">How&nbsp;is the supply of water and energy in the Designated Zones treated under VAT?</h2>\r\n\r\n<p>The supply of water and energy provided&nbsp;for consumption purposes&nbsp;by the water and energy authorities in a Designated Zone will be subject to VAT. This&nbsp;rule is applicable even if the water and energy supplied is used for the production of goods.&nbsp;</p>\r\n\r\n<p>In certain cases, the supply of water and energy traded by businesses may be outside the scope of VAT.&nbsp;</p>\r\n\r\n<h2 id="how-does-the-supply-of-real-estate-work-in-the-designated-zones">How does&nbsp;the&nbsp;supply of real estate work in the Designated Zones?</h2>\r\n\r\n<p>As a general rule, the place of supply for real estate is the location of the real estate. As per this rule, the supply of real estate within a Designated Zone will be considered as a supply made outside the UAE. Therefore, VAT not be applicable on such supplies.&nbsp;</p>\r\n\r\n<p>Any real estate that is not supplied through selling, leasing, or renting is considered to be real estate service. All real estate services—including but not limited to granting personal rights to use real estate, licensing for occupation of real estate,&nbsp;and&nbsp;the provision of contractual rights that can be exercised on real estate, including the right to use hotel accommodations or similar establishments—are taxable in the Designated Zones.</p>\r\n\r\n<h2 id="how-does-the-vat-treatment-work-for-supplies-made-between-offices-that-are-spread-across-the-designated-zones-and-the-mainland-uae">How does the VAT treatment work for supplies made between offices that are spread across the Designated Zones and the mainland UAE?</h2>\r\n\r\n<p>A main office or&nbsp;branch office located in&nbsp;a Designated Zone may supply goods to a main office or&nbsp;branch office located in the mainland UAE. Such supplies are considered to be intra-entity supplies and&nbsp;are therefore outside the scope of VAT. However, there are cases where the companies belong to the same tax group, and the supplies are made from&nbsp;a branch office in a Designated Zone to the head office in the mainland UAE. This type of supply will be considered as importation of goods and will be subject to import VAT, if different custom codes are used in the documents by the office located in Designated Zone, and the office located in mainland UAE .&nbsp;</p>\r\n\r\n<p>Unregistered entities will have to pay import VAT before the goods are moved from the Designated Zone.&nbsp;</p>\r\n\r\n<p>&nbsp;</p>\r\n\r\n<p>&nbsp;</p>\r\n
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              "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2039 …5}
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          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2034}
        }
        #type: "boolean"
        #propertyDefinitions: array:1 [
          "value" =>Drupal\Core\TypedData\DataDefinition {#15144
            #definition: array:3 [
              "type" => "boolean"
              "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#15142 …5}
              "required" =>true]
            #typedDataManager: null}
        ]
        #schema: null
        #indexes: []
      }
      "revision_translation_affected" =>Drupal\Core\Field\BaseFieldDefinition {#2040
        #definition: array:9 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2041
            #string: "Revision translation affected"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2042
            #string: "Indicates if the last edit of a translation belongs to current revision."
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "read-only" =>true
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        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2043
          #definition: array:2 [
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            "settings" =>array:2 [
              "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2044 …5}
              "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2045 …5}
            ]
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2040}
        }
        #type: "boolean"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "moderation_state" =>Drupal\Core\Field\BaseFieldDefinition {#7013
        #definition: array:12 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#6796
            #string: "Moderation state"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#6864
            #string: "The moderation state of this piece of content."
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "computed" =>true
          "class" => "Drupal\content_moderation\Plugin\Field\ModerationStateFieldItemList"
          "display" =>array:2 [
            "view" =>array:2 [
              "options" =>array:3 [ …3]
              "configurable" =>false]
            "form" =>array:2 [
              "options" =>array:3 [ …3]
              "configurable" =>true]
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          "constraints" =>array:1 [
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          ]
          "read-only" =>false
          "translatable" =>true
          "provider" => "content_moderation"
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          "entity_type" => "node"
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        ]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#6992
          #definition: array:2 [
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            "settings" =>array:3 [
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              "is_ascii" =>false
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          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#7013}
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      "metatag" =>Drupal\Core\Field\BaseFieldDefinition {#2050
        #definition: array:9 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2051
            #string: "Metatags (Hidden field for JSON support)"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2052
            #string: "The meta tags for the entity."
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "class" => "\Drupal\metatag\Plugin\Field\MetatagEntityFieldItemList"
          "computed" =>true
          "translatable" =>true
          "entity_type" => "node"
          "provider" => "metatag"
          "field_name" => "metatag"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2053
          #definition: array:2 [
            "type" => "field_item:map"
            "settings" => []
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2050}
        }
        #type: "map"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "path" =>Drupal\Core\Field\BaseFieldDefinition {#2054
        #definition: array:8 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2055
            #string: "URL alias"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "translatable" =>true
          "display" =>array:1 [
            "form" =>array:2 [
              "options" =>array:2 [ …2]
              "configurable" =>true]
          ]
          "computed" =>true
          "provider" => "path"
          "field_name" => "path"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2056
          #definition: array:2 [
            "type" => "field_item:path"
            "settings" => []
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2054}
        }
        #type: "path"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "publish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2057
        #definition: array:9 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2058
            #string: "Publish on"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "display" =>array:1 [
            "form" =>array:2 [
              "options" =>array:2 [ …2]
              "configurable" =>true]
          ]
          "translatable" =>true
          "revisionable" =>true
          "constraints" =>array:1 [
            "SchedulerPublishOn" =>null]
          "provider" => "scheduler"
          "field_name" => "publish_on"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2059
          #definition: array:2 [
            "type" => "field_item:timestamp"
            "settings" => []
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2057}
        }
        #type: "timestamp"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "unpublish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2060
        #definition: array:9 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2061
            #string: "Unpublish on"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "display" =>array:1 [
            "form" =>array:2 [
              "options" =>array:2 [ …2]
              "configurable" =>true]
          ]
          "translatable" =>true
          "revisionable" =>true
          "constraints" =>array:1 [
            "SchedulerUnpublishOn" =>null]
          "provider" => "scheduler"
          "field_name" => "unpublish_on"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2062
          #definition: array:2 [
            "type" => "field_item:timestamp"
            "settings" => []
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2060}
        }
        #type: "timestamp"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "publish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2063
        #definition: array:9 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2064
            #string: "Publish state"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "display" =>array:2 [
            "view" =>array:2 [ …2]
            "form" =>array:2 [ …2]
          ]
          "translatable" =>true
          "revisionable" =>true
          "constraints" =>array:2 [
            "SchedulerPublishState" =>null
            "SchedulerModerationTransitionAccess" =>null]
          "provider" => "scheduler_content_moderation_integration"
          "field_name" => "publish_state"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2065
          #definition: array:2 [
            "type" => "field_item:list_string"
            "settings" =>array:2 [ …2]
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2063}
        }
        #type: "list_string"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "unpublish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2066
        #definition: array:9 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2067
            #string: "Unpublish state"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "display" =>array:2 [
            "view" =>array:2 [ …2]
            "form" =>array:2 [ …2]
          ]
          "translatable" =>true
          "revisionable" =>true
          "constraints" =>array:2 [
            "SchedulerUnPublishState" =>null
            "SchedulerModerationTransitionAccess" =>null]
          "provider" => "scheduler_content_moderation_integration"
          "field_name" => "unpublish_state"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2068
          #definition: array:2 [
            "type" => "field_item:list_string"
            "settings" =>array:2 [ …2]
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2066}
        }
        #type: "list_string"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "menu_link" =>Drupal\Core\Field\BaseFieldDefinition {#2069
        #definition: array:12 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2070
            #string: "Menu link"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2071
            #string: "Computed menu link for the node (only available during node saving)."
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "revisionable" =>true
          "class" => "\Drupal\token\MenuLinkFieldItemList"
          "translatable" =>true
          "internal" =>true
          "display" =>array:2 [
            "view" =>array:1 [ …1]
            "form" =>array:1 [ …1]
          ]
          "computed" =>true
          "provider" => "token"
          "field_name" => "menu_link"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2072
          #definition: array:2 [
            "type" => "field_item:entity_reference"
            "settings" =>array:3 [ …3]
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2069}
        }
        #type: "entity_reference"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "content_translation_source" =>Drupal\Core\Field\BaseFieldDefinition {#2073
        #definition: array:10 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2074
            #string: "Translation source"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2075
            #string: "The source language from which this translation was created."
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "default_value" =>array:1 [0 =>array:1 [ …1]
          ]
          "initial_value" =>array:1 [0 =>array:1 [ …1]
          ]
          "revisionable" =>true
          "translatable" =>true
          "provider" => "content_translation"
          "field_name" => "content_translation_source"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2076
          #definition: array:2 [
            "type" => "field_item:language"
            "settings" => []
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2073}
        }
        #type: "language"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "content_translation_outdated" =>Drupal\Core\Field\BaseFieldDefinition {#2077
        #definition: array:10 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2078
            #string: "Translation outdated"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2079
            #string: "A boolean indicating whether this translation needs to be updated."
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "default_value" =>array:1 [0 =>array:1 [ …1]
          ]
          "initial_value" =>array:1 [0 =>array:1 [ …1]
          ]
          "revisionable" =>true
          "translatable" =>true
          "provider" => "content_translation"
          "field_name" => "content_translation_outdated"
          "entity_type" => "node"
          "bundle" =>null]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2080
          #definition: array:2 [
            "type" => "field_item:boolean"
            "settings" =>array:2 [ …2]
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2077}
        }
        #type: "boolean"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "node_read_time" =>Drupal\Core\Field\BaseFieldDefinition {#2083
        #definition: array:8 [
          "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2084
            #string: "Node read time"
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "field_name" => "node_read_time"
          "entity_type" => "node"
          "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2085
            #string: "Node read time."
            #arguments: []
            #translatedMarkup: null
            #options: []
            #stringTranslation: null}
          "computed" =>true
          "class" => "Drupal\node_read_time\Plugin\Field\NodeReadTime"
          "provider" => "node_read_time"
          "display" =>array:1 [
            "view" =>array:2 [ …2]
          ]
        ]
        #typedDataManager: null
        #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2086
          #definition: array:2 [
            "type" => "field_item:string"
            "settings" =>array:3 [ …3]
          ]
          #typedDataManager: null
          #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2083}
        }
        #type: "string"
        #propertyDefinitions: null
        #schema: null
        #indexes: []
      }
      "body" =>Drupal\field\Entity\FieldConfig {#6997
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.body"
        #status: true
        #uuid: "4ae7d0c5-c00e-4e96-ad4d-9738f8657cf7"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:2 [
          "config" =>array:2 [0 => "field.storage.node.body"
            1 => "node.type.article_content"
          ]
          "module" =>array:1 [0 => "text"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.body"
        #field_name: "body"
        #field_type: "text_with_summary"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Post Content"
        #description: ""
        #settings: array:2 [
          "display_summary" =>true
          "required_summary" =>false]
        #required: false
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_add_rhs_section" =>Drupal\field\Entity\FieldConfig {#7107
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_add_rhs_section"
        #status: true
        #uuid: "d2331053-edf5-4edb-9fa9-7ecd98138f7b"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:1 [
          "config" =>array:2 [0 => "field.storage.node.field_add_rhs_section"
            1 => "node.type.article_content"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_add_rhs_section"
        #field_name: "field_add_rhs_section"
        #field_type: "boolean"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Add RHS Section ?"
        #description: ""
        #settings: array:2 [
          "on_label" => "On"
          "off_label" => "Off"
        ]
        #required: false
        #translatable: true
        #default_value: array:1 [0 =>array:1 [
            "value" =>0]
        ]
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_categories" =>Drupal\field\Entity\FieldConfig {#7112
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_categories"
        #status: true
        #uuid: "58a7c1da-317b-4fe8-afef-99482405df02"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:1 [
          "config" =>array:3 [0 => "field.storage.node.field_categories"
            1 => "node.type.article_content"
            2 => "node.type.post_category_pages"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_categories"
        #field_name: "field_categories"
        #field_type: "entity_reference"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Categories"
        #description: ""
        #settings: array:2 [
          "handler" => "default:node"
          "handler_settings" =>array:4 [
            "target_bundles" =>array:1 [ …1]
            "sort" =>array:1 [ …1]
            "auto_create" =>false
            "auto_create_bundle" => ""
          ]
        ]
        #required: true
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_comments" =>Drupal\field\Entity\FieldConfig {#7006
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_comments"
        #status: true
        #uuid: "1c1c62a4-90a1-4bfc-bc23-27ca6fadcf67"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:2 [
          "config" =>array:2 [0 => "field.storage.node.field_comments"
            1 => "node.type.article_content"
          ]
          "module" =>array:1 [0 => "comment"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_comments"
        #field_name: "field_comments"
        #field_type: "comment"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Comments"
        #description: ""
        #settings: array:5 [
          "default_mode" =>0
          "per_page" =>50
          "anonymous" =>0
          "form_location" =>true
          "preview" =>0]
        #required: false
        #translatable: true
        #default_value: array:1 [0 =>array:6 [
            "status" =>2
            "cid" =>0
            "last_comment_timestamp" =>0
            "last_comment_name" =>null
            "last_comment_uid" =>0
            "comment_count" =>0]
        ]
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_compliance" =>Drupal\field\Entity\FieldConfig {#7005
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_compliance"
        #status: true
        #uuid: "4e92e69d-73db-434a-937e-687bcc9c6c70"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:1 [
          "config" =>array:3 [0 => "field.storage.node.field_compliance"
            1 => "node.type.article_content"
            2 => "taxonomy.vocabulary.compliance"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_compliance"
        #field_name: "field_compliance"
        #field_type: "entity_reference"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Compliance"
        #description: ""
        #settings: array:2 [
          "handler" => "default:taxonomy_term"
          "handler_settings" =>array:4 [
            "target_bundles" =>array:1 [ …1]
            "sort" =>array:2 [ …2]
            "auto_create" =>false
            "auto_create_bundle" => ""
          ]
        ]
        #required: false
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_compliance_state" =>Drupal\field\Entity\FieldConfig {#7004
        #entityTypeId: "field_config"
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        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
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        #originalId: "node.article_content.field_compliance_state"
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        #dependencies: array:1 [
          "config" =>array:3 [0 => "field.storage.node.field_compliance_state"
            1 => "node.type.article_content"
            2 => "taxonomy.vocabulary.states_in_india"
          ]
        ]
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        #id: "node.article_content.field_compliance_state"
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        #field_type: "entity_reference"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Compliance State"
        #description: ""
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          "handler" => "default:taxonomy_term"
          "handler_settings" =>array:4 [
            "target_bundles" =>array:1 [ …1]
            "sort" =>array:2 [ …2]
            "auto_create" =>false
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          ]
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        #default_value_callback: ""
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        +original: ? Drupal\field\Entity\FieldConfig}
      "field_filter_type" =>Drupal\field\Entity\FieldConfig {#7003
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        ]
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            1 => "node.type.article_content"
            2 => "taxonomy.vocabulary.filter_types"
          ]
        ]
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        #field_name: "field_filter_type"
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          "handler" => "default:taxonomy_term"
          "handler_settings" =>array:4 [
            "target_bundles" =>array:1 [ …1]
            "sort" =>array:2 [ …2]
            "auto_create" =>false
            "auto_create_bundle" => ""
          ]
        ]
        #required: false
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_html_block_end" =>Drupal\field\Entity\FieldConfig {#7002
        #entityTypeId: "field_config"
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        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
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        #uuid: "022b7f3c-0886-46bd-a55f-630cebefa7a7"
        -isUninstalling: false
        #langcode: "en"
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        #dependencies: array:2 [
          "config" =>array:2 [0 => "field.storage.node.field_html_block_end"
            1 => "node.type.article_content"
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          "module" =>array:1 [0 => "text"
          ]
        ]
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        #id: "node.article_content.field_html_block_end"
        #field_name: "field_html_block_end"
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        #bundle: "article_content"
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        #settings: array:2 [
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          "required_summary" =>false]
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        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_media_source" =>Drupal\field\Entity\FieldConfig {#7001
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_media_source"
        #status: true
        #uuid: "bcef15cb-a8ce-4561-96b0-509f3fca872a"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:2 [
          "config" =>array:3 [0 => "field.storage.node.field_media_source"
            1 => "node.type.article_content"
            2 => "paragraphs.paragraphs_type.media_source"
          ]
          "module" =>array:1 [0 => "entity_reference_revisions"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_media_source"
        #field_name: "field_media_source"
        #field_type: "entity_reference_revisions"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Featured Image"
        #description: ""
        #settings: array:2 [
          "handler" => "default:paragraph"
          "handler_settings" =>array:3 [
            "target_bundles" =>array:1 [ …1]
            "negate" =>0
            "target_bundles_drag_drop" =>array:9 [ …9]
          ]
        ]
        #required: true
        #translatable: false
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: Drupal\field\Entity\FieldStorageConfig {#7000
          #entityTypeId: "field_storage_config"
          #enforceIsNew: null
          #typedData: null
          #cacheContexts: array:1 [0 => "languages:language_interface"
          ]
          #cacheTags: []
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          #originalId: "node.field_media_source"
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          #uuid: "8b3293ad-922b-4b23-be43-2adcf336a66a"
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          #dependencies: array:1 [
            "module" =>array:3 [ …3]
          ]
          #isSyncing: false
          #id: "node.field_media_source"
          #field_name: "field_media_source"
          #entity_type: "node"
          #type: "entity_reference_revisions"
          #module: "entity_reference_revisions"
          #settings: array:1 [
            "target_type" => "paragraph"
          ]
          #cardinality: 1
          #translatable: true
          #locked: false
          #persist_with_no_fields: false
          +custom_storage: false
          #indexes: []
          #deleted: false
          #schema: null
          #propertyDefinitions: null
          +original: ? Drupal\field\FieldStorageConfigInterface}
        #itemDefinition: null
        #constraints: array:1 [
          "ParagraphsLibraryItemHasAllowedParagraphsType" =>null]
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_metatags" =>Drupal\field\Entity\FieldConfig {#6999
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_metatags"
        #status: true
        #uuid: "b8ae1383-8e68-4c92-a289-b7342ee084ba"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:2 [
          "config" =>array:2 [0 => "field.storage.node.field_metatags"
            1 => "node.type.article_content"
          ]
          "module" =>array:1 [0 => "metatag"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_metatags"
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        #field_type: "metatag"
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        #bundle: "article_content"
        #label: "Metatags"
        #description: ""
        #settings: []
        #required: false
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_need_image" =>Drupal\field\Entity\FieldConfig {#7114
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_need_image"
        #status: true
        #uuid: "4466eac6-a4ff-4aac-a7f0-9d34331c01ce"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:1 [
          "config" =>array:2 [0 => "field.storage.node.field_need_image"
            1 => "node.type.article_content"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_need_image"
        #field_name: "field_need_image"
        #field_type: "boolean"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Include this image at the top of this post"
        #description: ""
        #settings: array:2 [
          "on_label" => "On"
          "off_label" => "Off"
        ]
        #required: false
        #translatable: true
        #default_value: array:1 [0 =>array:1 [
            "value" =>0]
        ]
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_post_created_by_author" =>Drupal\field\Entity\FieldConfig {#6993
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_post_created_by_author"
        #status: true
        #uuid: "496bf130-a099-4207-927a-182e0f95b8b9"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
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        #trustedData: false
        #dependencies: array:1 [
          "config" =>array:3 [0 => "field.storage.node.field_post_created_by_author"
            1 => "node.type.article_content"
            2 => "taxonomy.vocabulary.author"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_post_created_by_author"
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        #entity_type: "node"
        #bundle: "article_content"
        #label: "Post Created By"
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          "handler" => "default:taxonomy_term"
          "handler_settings" =>array:4 [
            "target_bundles" =>array:1 [ …1]
            "sort" =>array:2 [ …2]
            "auto_create" =>false
            "auto_create_bundle" => ""
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        #required: true
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        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_primary_category" =>Drupal\field\Entity\FieldConfig {#6996
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
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        #originalId: "node.article_content.field_primary_category"
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        -isUninstalling: false
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        #third_party_settings: []
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        #trustedData: false
        #dependencies: array:1 [
          "config" =>array:3 [0 => "field.storage.node.field_primary_category"
            1 => "node.type.article_content"
            2 => "node.type.post_category_pages"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_primary_category"
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        #bundle: "article_content"
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        #description: ""
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          "handler" => "default:node"
          "handler_settings" =>array:4 [
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            "sort" =>array:2 [ …2]
            "auto_create" =>false
            "auto_create_bundle" => ""
          ]
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        #required: false
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_tags" =>Drupal\field\Entity\FieldConfig {#6994
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_tags"
        #status: true
        #uuid: "a695ec2b-79ec-49e0-a911-27fd03b14824"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
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        #trustedData: false
        #dependencies: array:1 [
          "config" =>array:3 [0 => "field.storage.node.field_tags"
            1 => "node.type.article_content"
            2 => "taxonomy.vocabulary.tags"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_tags"
        #field_name: "field_tags"
        #field_type: "entity_reference"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Tags"
        #description: ""
        #settings: array:2 [
          "handler" => "default:taxonomy_term"
          "handler_settings" =>array:4 [
            "target_bundles" =>array:1 [ …1]
            "sort" =>array:2 [ …2]
            "auto_create" =>true
            "auto_create_bundle" => ""
          ]
        ]
        #required: false
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_title_description" =>Drupal\field\Entity\FieldConfig {#6995
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        #enforceIsNew: null
        #typedData: null
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        ]
        #cacheTags: []
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        #originalId: "node.article_content.field_title_description"
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        #uuid: "cccc1dc8-f338-48f2-bd87-062e40545566"
        -isUninstalling: false
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        #trustedData: false
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          "config" =>array:2 [0 => "field.storage.node.field_title_description"
            1 => "node.type.article_content"
          ]
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        #id: "node.article_content.field_title_description"
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        #bundle: "article_content"
        #label: "Title Description"
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        #required: false
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "field_topics" =>Drupal\field\Entity\FieldConfig {#6998
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.field_topics"
        #status: true
        #uuid: "3b490b05-956e-4b25-a917-15e31f953cc5"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:2 [
          "config" =>array:3 [0 => "field.storage.node.field_topics"
            1 => "node.type.article_content"
            2 => "paragraphs.paragraphs_type.post_content_section"
          ]
          "module" =>array:1 [0 => "entity_reference_revisions"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.field_topics"
        #field_name: "field_topics"
        #field_type: "entity_reference_revisions"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Topics"
        #description: ""
        #settings: array:2 [
          "handler" => "default:paragraph"
          "handler_settings" =>array:3 [
            "target_bundles" =>array:1 [ …1]
            "negate" =>0
            "target_bundles_drag_drop" =>array:9 [ …9]
          ]
        ]
        #required: false
        #translatable: false
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: Drupal\field\Entity\FieldStorageConfig {#7038
          #entityTypeId: "field_storage_config"
          #enforceIsNew: null
          #typedData: null
          #cacheContexts: array:1 [0 => "languages:language_interface"
          ]
          #cacheTags: []
          #cacheMaxAge: -1
          #_serviceIds: []
          #_entityStorages: []
          #originalId: "node.field_topics"
          #status: true
          #uuid: "baee0837-6327-404c-b93b-13bbb65a9a75"
          -isUninstalling: false
          #langcode: "en"
          #third_party_settings: []
          #_core: []
          #trustedData: false
          #dependencies: array:1 [
            "module" =>array:3 [ …3]
          ]
          #isSyncing: false
          #id: "node.field_topics"
          #field_name: "field_topics"
          #entity_type: "node"
          #type: "entity_reference_revisions"
          #module: "entity_reference_revisions"
          #settings: array:1 [
            "target_type" => "paragraph"
          ]
          #cardinality: -1
          #translatable: true
          #locked: false
          #persist_with_no_fields: false
          +custom_storage: false
          #indexes: []
          #deleted: false
          #schema: null
          #propertyDefinitions: null
          +original: ? Drupal\field\FieldStorageConfigInterface}
        #itemDefinition: null
        #constraints: array:1 [
          "ParagraphsLibraryItemHasAllowedParagraphsType" =>null]
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
      "og_audience" =>Drupal\field\Entity\FieldConfig {#6861
        #entityTypeId: "field_config"
        #enforceIsNew: null
        #typedData: null
        #cacheContexts: array:1 [0 => "languages:language_interface"
        ]
        #cacheTags: []
        #cacheMaxAge: -1
        #_serviceIds: []
        #_entityStorages: []
        #originalId: "node.article_content.og_audience"
        #status: true
        #uuid: "3854f26c-6714-4640-b41a-1126cf361ed0"
        -isUninstalling: false
        #langcode: "en"
        #third_party_settings: []
        #_core: []
        #trustedData: false
        #dependencies: array:2 [
          "config" =>array:3 [0 => "field.storage.node.og_audience"
            1 => "node.type.article_content"
            2 => "node.type.product"
          ]
          "module" =>array:1 [0 => "og"
          ]
        ]
        #isSyncing: false
        #id: "node.article_content.og_audience"
        #field_name: "og_audience"
        #field_type: "og_standard_reference"
        #entity_type: "node"
        #bundle: "article_content"
        #label: "Post it under"
        #description: "OG group audience reference field."
        #settings: array:2 [
          "handler" => "default:node"
          "handler_settings" =>array:4 [
            "target_bundles" =>array:1 [ …1]
            "sort" =>array:1 [ …1]
            "auto_create" =>false
            "auto_create_bundle" => ""
          ]
        ]
        #required: true
        #translatable: true
        #default_value: []
        #default_value_callback: ""
        #fieldStorage: null
        #itemDefinition: null
        #constraints: []
        #propertyConstraints: []
        #deleted: false
        +original: ? Drupal\field\Entity\FieldConfig}
    ]
    #languages: null
    #langcodeKey: "langcode"
    #defaultLangcodeKey: "default_langcode"
    #activeLangcode: "x-default"
    #enforceDefaultTranslation: null
    #defaultLangcode: "ae"
    #translations: array:1 [
      "x-default" =>array:2 [
        "status" =>1
        "entity" =>Drupal\node\Entity\Node {#7018}
      ]
    ]
    #translationInitialize: false
    #newRevision: false
    #isDefaultRevision: "1"
    #entityKeys: array:4 [
      "bundle" => "article_content"
      "id" => "801"
      "revision" => "4460"
      "uuid" => "c61fffae-38c4-4477-859e-efbb98376891"
    ]
    #translatableEntityKeys: array:8 [
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        "x-default" => "All you need to know about Designated Zones in the UAE: FAQs"
      ]
      "langcode" =>array:1 [
        "x-default" => "ae"
      ]
      "status" =>array:1 [
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      ]
      "published" =>array:1 [
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      ]
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        "x-default" => "4"
      ]
      "owner" =>array:1 [
        "x-default" => "4"
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              <h2 id="what-are-the-vat-rates-in-the-real-estate-sector">What are the VAT rates in&nbsp;the real&nbsp;estate sector?</h2>\r\n\r\n<table>\r\n\t<thead>\r\n\t\t<tr>\r\n\t\t\t<th><strong>Type of supply</strong></th>\r\n\t\t\t<th><strong>VAT rate</strong></th>\r\n\t\t</tr>\r\n\t</thead>\r\n\t<tbody>\r\n\t\t<tr>\r\n\t\t\t<td>Sale and rent of commercial buildings (not residential buildings)</td>\r\n\t\t\t<td>5%</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>First sale/rent of&nbsp;a&nbsp;residential building after completing its construction or conversion</td>\r\n\t\t\t<td>0%</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>First sale of&nbsp;a&nbsp;charitable building</td>\r\n\t\t\t<td>0%</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>Sale/rent of residential buildings subsequent to first supply</td>\r\n\t\t\t<td>Exempt</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>Hotels, motels, and serviced accommodation</td>\r\n\t\t\t<td>5%</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>Bare land</td>\r\n\t\t\t<td>Exempt</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>Improved land (not bare)</td>\r\n\t\t\t<td>5%</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>UAE citizen building own home</td>\r\n\t\t\t<td>5%(recoverable)</td>\r\n\t\t</tr>\r\n\t</tbody>\r\n</table>\r\n\r\n<h2 id="what-are-the-vat-rates-in-free-zones">What are the VAT rates in Free Zones?</h2>\r\n\r\n<p>Free zones are treated similarly to the mainland under VAT.&nbsp;</p>\r\n\r\n<table>\r\n\t<thead>\r\n\t\t<tr>\r\n\t\t\t<th><strong>Type of supply</strong></th>\r\n\t\t\t<th><strong>VAT rate</strong></th>\r\n\t\t</tr>\r\n\t</thead>\r\n\t<tbody>\r\n\t\t<tr>\r\n\t\t\t<td>Supplies of goods between businesses in designated zones</td>\r\n\t\t\t<td>Considered outside VAT system</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>Supplies of services between businesses in designated zones</td>\r\n\t\t\t<td>VAT rate dependent on service, regardless of&nbsp;location</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>Supplies of goods and services in non-designated zones</td>\r\n\t\t\t<td>VAT rate dependent on good/service,&nbsp;regardless of location</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>Supplies of goods and services from mainland to designated zones&nbsp;</td>\r\n\t\t\t<td>VAT rate dependent on good/service,&nbsp;regardless of location</td>\r\n\t\t</tr>\r\n\t\t<tr>\r\n\t\t\t<td>Supplies of goods and services from designated zones to mainland</td>\r\n\t\t\t<td>VAT is collected by the mainland importer and paid to the government as a reverse charge</td>\r\n\t\t</tr>\r\n\t</tbody>\r\n</table>\r\n\r\n<h2 id="how-are-commercial-buildings-defined-under-uae-vat">How are commercial buildings defined under UAE VAT?</h2>\r\n\r\n<p>Commercial buildings are buildings that are partly or wholly used as&nbsp;shops,&nbsp;offices, warehouses, hospitals, clinics, schools, universities, serviced apartments or buildings that are rented or leased our for a period of six months or less.&nbsp;</p>\r\n\r\n<h2 id="what-is-the-vat-treatment-on-the-supply-of-commercial-buildings">What is the VAT treatment on the supply of commercial buildings?</h2>\r\n\r\n<p>The rent, sale or leasing of any commercial building is subject to 5% VAT. The VAT amount paid on expenses relating to the supply of a commercial building can be recovered by the owner.&nbsp;</p>\r\n\r\n<h2 id="does-the-owner-of-a-commercial-building-need-to-register-for-vat">Does the owner of a commercial building need to register for VAT?</h2>\r\n\r\n<p>Yes, if the value of the supply in a year is over AED 375,000 or is expected to reach that limit in the next 30 days, then the owner needs to register.</p>\r\n\r\n<h2 id="how-will-a-commercial-building-which-has-been-converted-into-a-residential-building-be-treated-under-vat">How will a commercial building which has been converted into a residential building be treated under VAT?</h2>\r\n\r\n<p>The first residential supply is zero-rated as long as it’s within three years of the conversion. The first supply of a commercial building that has been converted to a residential building will attract zero-rated VAT for three years.</p>\r\n\r\n<h2 id="what-is-the-vat-treatment-for-the-sale-of-rented-property">What is the VAT treatment for the sale of rented property?</h2>\r\n\r\n<p>For the supply of rented property, there are two cases:&nbsp;</p>\r\n\r\n<ul>\r\n\t<li>If a rented or partly rented property is sold to a VAT registered buyer -&nbsp; VAT is not applicable.</li>\r\n\t<li>If a rented property is sold to a non registered buyer for less than AED 375,000 - Standard VAT is applicable.</li>\r\n</ul>\r\n\r\n<h2 id="when-can-i-start-the-ownership-transfer-process-for-a-building-i-purchased">When can I start the Ownership Transfer Process for a building I purchased?</h2>\r\n\r\n<p>The buyer has to complete the VAT payment before the Ownership Transfer Process starts. The seller will provide&nbsp;the buyer with an invoice which contains the VAT amount for the sale and the seller’s TRN. The buyer must provide&nbsp;this invoice while filing taxes, and then file to begin the Ownership Transfer Process.</p>\r\n\r\n<h2 id="what-happens-if-there-is-a-change-in-the-usage-of-my-commercial-property">What happens if there is a change in the usage of my commercial property?</h2>\r\n\r\n<p>You may need to adjust the VAT that you recover for the purchase. If you’re changing the way you use a business asset, always make sure you know the correct VAT treatment for the new use.</p>\r\n\r\n<h2 id="how-will-i-be-taxed-if-i-pay-in-instalments-for-the-purchase-of-a-commercial-building">How will I be taxed if I pay in instalments for the purchase of a commercial building?</h2>\r\n\r\n<p>If you pay in instalments, each payment will be taxed at the standard VAT rate.</p>\r\n\r\n<h2 id="can-i-claim-input-vat-on-the-purchase-of-a-commercial-building">Can I claim input VAT on the purchase of a commercial building?</h2>\r\n\r\n<p>Yes. When you file your tax returns for the period, you will be able to recover the VAT of 5% that you pay for the purchase of the building.</p>\r\n\r\n<h2 id="can-a-commercial-building-be-treated-as-a-capital-asset">Can a commercial building be treated as a capital asset?</h2>\r\n\r\n<p>If you are purchasing a commercial building worth more than 5 million AED, it will be treated as a capital asset.</p>\r\n\r\n<h2 id="can-a-commercial-building-be-treated-as-a-capital-asset">Can a commercial building be treated as a capital asset?</h2>\r\n\r\n<p>If you are purchasing a commercial building worth more than 5 million AED, it will be treated as a capital asset.</p>\r\n\r\n<h2 id="what-are-the-vat-treatment-applicable-on-the-supply-of-residential-buildings">What are the VAT treatment applicable on the supply of residential buildings?</h2>\r\n\r\n<p>If a property or a newly constructed residential building is sold within three years of its construction, then the first sale will be a zero-rated VAT supply.&nbsp;Any subsequent sales of this property will be exempt from VAT.&nbsp;</p>\r\n\r\n<p>The supply (rent, lease, or sale) of residential accommodation is exempted from VAT if any of the following conditions are fulfilled:</p>\r\n\r\n<ul>\r\n\t<li>The duration of the lease exceeds 6 months</li>\r\n\t<li>The tenant of the property holds an Emirates ID</li>\r\n</ul>\r\n\r\n<h2 id="what-is-the-vat-treatment-of-a-building-that-is-used-both-for-residential-and-commercial-purposes">What is the VAT treatment of a building that is used both for residential and commercial purposes?</h2>\r\n\r\n<p>The sale or rent of a property that used for both residential and commercial purposes must be treated as follows:</p>\r\n\r\n<ul>\r\n\t<li>The first supply of a residential part of a building will be zero-rated and the subsequent supply will be VAT exempt.&nbsp;</li>\r\n\t<li>There will be a VAT of 5% levied on the supply of a commercial part of a building. The tax paid on this supply can be recovered.&nbsp;</li>\r\n</ul>\r\n\r\n<h2 id="are-the-owners-of-residential-properties-required-to-register-for-vat">Are the owners of residential properties required to register for VAT?</h2>\r\n\r\n<p>No, they are not required to register for VAT as long as they don’t have any other taxable business activities.&nbsp;</p>\r\n\r\n<h2 id="can-you-recover-the-vat-paid-on-expenses-related-to-constructing-a-residential-building">Can you recover the VAT paid on expenses related to constructing a residential building?</h2>\r\n\r\n<p>VAT can be recovered for expenses related to the first sale, since it is zero-rated. However, VAT cannot be recovered or be collected from customers if the expenses are related to the tax-exempt subsequent sale of the residential property.</p>\r\n\r\n<h2 id="are-real-estate-agents-required-to-charge-vat-on-services-provided-for-residential-properties">Are real estate agents required to charge VAT on services provided for residential properties?</h2>\r\n\r\n<p>Registered real estate agents are required to charge VAT for providing services related to leasing,&nbsp;renting, sales agreements, or property management, irrespective of whether it is for commercial or residential properties.</p>\r\n\r\n<h2 id="what-services-incur-vat-during-the-construction-of-a-residence">What services incur VAT during the construction of a residence?</h2>\r\n\r\n<p>Every service that&nbsp;involves preparation for construction, such as the services provided by the engineer and architect, will incur VAT.</p>\r\n\r\n<h2 id="what-services-related-to-buildings-are-subject-to-vat">What services related to buildings are subject to VAT?</h2>\r\n\r\n<p>Every act or service for the repair and maintenance of a building is&nbsp;subject to VAT.</p>\r\n\r\n<h2 id="can-we-reclaim-the-vat-for-every-repair-and-maintenance-service">Can we reclaim the VAT for every&nbsp;repair and&nbsp;maintenance service?</h2>\r\n\r\n<p>No, you can’t claim the VAT for repairs and maintenance of a place used as a residence.</p>\r\n\r\n<h2 id="how-do-i-claim-vat-for-services-related-to-residential-areas-or-buildings">How do I claim VAT for services related to residential areas or buildings?</h2>\r\n\r\n<p>To claim VAT for a residential area or building, you need to form an Owner’s Association. The Owner’s Association can recover the 5% VAT imposed on the services related to residential areas or buildings, provided&nbsp;it follows certain guidelines.</p>\r\n\r\n<h2 id="what-are-the-guidelines-for-owner-s-associations">What are the guidelines for Owner’s Associations?</h2>\r\n\r\n<p>An Owner’s Association has to be responsible for procuring services for residential areas or buildings, collecting money from the building owners, and funding major refurbishment works.</p>\r\n\r\n<h2 id="are-owner-s-associations-required-to-register-for-vat">Are Owner’s Associations required to register for VAT?</h2>\r\n\r\n<p>Owner’s Associations will be required to register for VAT if they conduct the following activities:&nbsp;</p>\r\n\r\n<ul>\r\n\t<li>Exercising control and management</li>\r\n\t<li>Administering common areas&nbsp;</li>\r\n\t<li>Dealing with security, financial management, and general well-being for the building owners&nbsp;</li>\r\n\t<li>Making taxable supplies</li>\r\n</ul>\r\n\r\n<h2 id="who-can-construct-their-own-residence-in-uae">Who can construct their own residence in UAE?</h2>\r\n\r\n<p>For an individual to construct their own residence, they need to be a UAE national. A UAE national can be&nbsp;either:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>a natural-born citizen, or</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>a foreigner with UAE residency or citizenship</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p>Even with a citizenship, each person’s ability to procure a construction permit solely depends on the local ruling body and their guidelines.</p>\r\n\r\n<h2 id="will-i-need-to-pay-vat-for-constructing-my-residence">Will I need to pay VAT for constructing my residence?</h2>\r\n\r\n<p>If you are a UAE citizen, you will incur VAT on any supplies you purchase throughout the period of construction. Your VAT treatment may be different if you are a non-citizen.</p>\r\n\r\n<h2 id="will-i-be-able-to-recover-the-input-vat-that-i-pay-on-the-supplies-for-constructing-my-residence">Will I be able to recover the input VAT that I pay on the supplies for constructing my residence?</h2>\r\n\r\n<p>If you are a UAE citizen, you will be able to recover the input VAT that you pay on your supplies. Normally, you would claim your input VAT after the Date of Completion certificate is issued by the relevant entity in the Emirate. However, the input VAT must be claimed within 6 months after moving in, whether the certificate has been issued or not. Your VAT treatment may be different if you are a non-citizen.</p>\r\n\r\n<h2 id="i-am-a-uae-national-applying-for-a-refund-for-the-construction-of-my-new-residence-do-i-need-to-create-an-e-services-account-for-the-refund-process">I am a UAE national, applying for a refund for the construction of my new residence. Do I need to create an e-Services account for the refund process?</h2>\r\n\r\n<p>UAE nationals can apply for a refund under&nbsp;a special relief arrangement without creating an e-Services account. You can just download the&nbsp;refund form from the FTA website to claim a refund.</p>\r\n\r\n<h2 id="who-is-qualified-to-apply-for-the-special-relief-arrangement-for-the-construction-of-new-residences">Who is qualified to apply for&nbsp;the special relief arrangement for the construction of new residences?</h2>\r\n\r\n<p>This claim can only be made by UAE nationals who can provide evidence&nbsp;of their citizenship&nbsp;with the necessary documents&nbsp;(e.g.,&nbsp;the family book).</p>\r\n\r\n<h2 id="what-are-the-conditions-for-the-fta-to-consider-a-refund-claim-for-the-construction-of-new-residences">What are the conditions for the FTA to consider a refund claim for the construction of new residences?</h2>\r\n\r\n<p>The FTA will consider refund claims for the following supplies and services:</p>\r\n\r\n<ul>\r\n\t<li>Supplies&nbsp;related to a newly constructed building which is to be used only as a residence by the applicants or their families.</li>\r\n\t<li>Services&nbsp;provided by contractors, builders, architects,&nbsp;or&nbsp;engineers, and other services necessary for the construction of a residence.</li>\r\n\t<li>Building materials&nbsp;(goods normally used by builders in a residential building or a construction site).</li>\r\n</ul>\r\n\r\n<p>Goods are&nbsp;considered to be a part of the building&nbsp;if they are permanently fixed or require proper tools for their removal.</p>\r\n\r\n<h2 id="what-happens-if-there-is-a-change-in-usage-of-the-residential-building-after-the-refund-claim">What happens if there is a change in usage of the residential building after the refund claim?</h2>\r\n\r\n<p>If there is a change in&nbsp;the&nbsp;usage of the building — for example as a hotel, guest house, hospital or other similar purpose — the applicant should repay any VAT&nbsp;that was&nbsp;refunded&nbsp;by the FTA.</p>\r\n\r\n<h2 id="what-documents-will-i-need-while-submitting-my-refund-claim-to-the-fta">What&nbsp;documents will I need while submitting my refund claim to the FTA?</h2>\r\n\r\n<p>While submitting your refund claim, it is advisable to have the following information and&nbsp;documents in advance:</p>\r\n\r\n<ul>\r\n\t<li>documentary proof to support the ownership for the specific plot of land in the UAE</li>\r\n\t<li>certified documentary proof to support the date of completion of the building</li>\r\n\t<li>documentary proof to support the occupation date (any utility bill)</li>\r\n\t<li>copies of your passport, Emirates ID and&nbsp;family&nbsp;book</li>\r\n</ul>\r\n\r\n<h2 id="when-should-i-submit-my-refund-application-to-the-fta">When should I submit my refund application to the FTA?</h2>\r\n\r\n<p>The refund form must be submitted within six months of the&nbsp;building’s&nbsp;completion date. The new residence should be certified complete by a ruling authority in that area. However, the refund must be claimed within six months of moving in, whether the completion certificate has been issued or not.</p>\r\n\r\n<h2 id="what-is-a-verification-body">What is a verification body?</h2>\r\n\r\n<p>Verification bodies are third-party organizations approved by the FTA. They perform a thorough review of the expenses, invoices, and VAT&nbsp;claimed&nbsp;by the applicant for the refund&nbsp;process.</p>\r\n\r\n<h2 id="will-there-be-any-fees-charged-by-the-verification-body">Will there be any fees charged by the verification body?</h2>\r\n\r\n<p>The verification body charges a fee for the verification process.&nbsp;That fee&nbsp;is not eligible for a refund.</p>\r\n\r\n<h2 id="how-do-i-submit-the-refund-form">How&nbsp;do I submit the refund form?</h2>\r\n\r\n<p>After completing the form, you need to send a signed version of the soft copy (in&nbsp;PDF format) to&nbsp;<strong>homebuilders@tax.gov.ae</strong>.</p>\r\n\r\n<p>Attach the supporting documents&nbsp;to&nbsp;the email. The accepted file types are PDF, GPG, PNG and JPEG, and the total file size limit is 10 MB. You’ll receive a notification&nbsp;email after you successfully submit your refund form.</p>\r\n\r\n<h2 id="what-documents-do-i-need-to-submit-to-the-verification-body-for-the-verification-process">What documents do I need to submit to the&nbsp;verification&nbsp;body for the verification process?</h2>\r\n\r\n<p>If you receive a positive result&nbsp;on your eligibility check and a reference number, you must submit the following documents to the&nbsp;verification&nbsp;body: * the&nbsp;refund&nbsp;form which includes your reference number * the construction plan for your newly constructed residence * the invoices related to your VAT refund claim&nbsp;(invoices should&nbsp;include proper TRNs, VAT amounts and&nbsp;the name of the owner/applicant)</p>\r\n\r\n<h2 id="what-is-the-waiting-period-for-the-verification-process-by-the-verification-body">What is the waiting period for the verification process by the&nbsp;verification&nbsp;body?</h2>\r\n\r\n<p>The&nbsp;verification&nbsp;body will process your request and send the signed and stamped verification report to the FTA&nbsp;within 15 business days. 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