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All about VAT for Real Estate in the UAE: FAQs
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The VAT amount paid on expenses relating to the supply of a commercial building can be recovered by the owner. </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: </p>\r\n\r\n<ul>\r\n\t<li>If a rented or partly rented property is sold to a VAT registered buyer - 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 the buyer with an invoice which contains the VAT amount for the sale and the seller’s TRN. The buyer must provide 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. Any subsequent sales of this property will be exempt from VAT. </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. </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. </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. </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, 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 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 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 repair and 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 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: </p>\r\n\r\n<ul>\r\n\t<li>Exercising control and management</li>\r\n\t<li>Administering common areas </li>\r\n\t<li>Dealing with security, financial management, and general well-being for the building owners </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 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 a special relief arrangement without creating an e-Services account. You can just download the 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 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 of their citizenship with the necessary documents (e.g., 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 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 provided by contractors, builders, architects, or engineers, and other services necessary for the construction of a residence.</li>\r\n\t<li>Building materials (goods normally used by builders in a residential building or a construction site).</li>\r\n</ul>\r\n\r\n<p>Goods are considered to be a part of the building 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 the usage of the building — for example as a hotel, guest house, hospital or other similar purpose — the applicant should repay any VAT that was refunded by the FTA.</p>\r\n\r\n<h2 id="what-documents-will-i-need-while-submitting-my-refund-claim-to-the-fta">What 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 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 family 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 building’s 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 claimed by the applicant for the refund 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. That fee is not eligible for a refund.</p>\r\n\r\n<h2 id="how-do-i-submit-the-refund-form">How 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 PDF format) to <strong>homebuilders@tax.gov.ae</strong>.</p>\r\n\r\n<p>Attach the supporting documents to 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 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 verification body for the verification process?</h2>\r\n\r\n<p>If you receive a positive result on your eligibility check and a reference number, you must submit the following documents to the verification body: * the refund form which includes your reference number * the construction plan for your newly constructed residence * the invoices related to your VAT refund claim (invoices should include proper TRNs, VAT amounts and 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 verification body?</h2>\r\n\r\n<p>The verification body will process your request and send the signed and stamped verification report to the FTA within 15 business days. You’ll receive a copy of this report too.</p>\r\n\r\n<h2 id="what-is-the-waiting-period-for-processing-of-the-refund-application-by-the-fta">What is the waiting period for processing of the refund application by the FTA?</h2>\r\n\r\n<p>When the verification body submits your report to the FTA, you’ll receive a notification of the results by email within 20 business days. If your report is approved, the FTA will make the refund within 5 business days of the approval.</p>\r\n\r\n<h2 id="what-supplies-and-services-are-eligible-for-refund-under-the-special-relief-arrangement-for-the-construction-of-new-residences">What supplies and services are eligible for refund under the special relief arrangement for the construction of new residences?</h2>\r\n\r\n<p>Supplies/services eligible for refund:</p>\r\n\r\n<ul>\r\n\t<li>services of builders, architects and engineers</li>\r\n\t<li>supervisory services</li>\r\n\t<li>other similar services necessary for the construction of new residence</li>\r\n\t<li>building materials (bricks, cement, tiles, etc)</li>\r\n\t<li>central air conditioning and split units</li>\r\n\t<li>doors</li>\r\n\t<li>decorating materials</li>\r\n\t<li>dust extractors and filters</li>\r\n\t<li>permanent fencing</li>\r\n\t<li>fire alarms and smoke detectors</li>\r\n\t<li>flooring</li>\r\n\t<li>guttering</li>\r\n\t<li>heating systems</li>\r\n\t<li>kitchen sinks, work surfaces and fixed cupboards</li>\r\n\t<li>lifts and hoists</li>\r\n\t<li>plumbing materials</li>\r\n\t<li>power points</li>\r\n\t<li>sanitary units</li>\r\n\t<li>shower units</li>\r\n\t<li>window frames and glazing</li>\r\n\t<li>wires embedded inside the structure of the building</li>\r\n</ul>\r\n\r\n<h2 id="what-supplies-and-services-are-not-eligible-for-refund-under-the-special-relief-arrangement-for-the-construction-of-new-residences">What supplies and services are not eligible for refund under the special relief arrangement for the construction of new residences?</h2>\r\n\r\n<p>Supplies/services not eligible for refund:</p>\r\n\r\n<ul>\r\n\t<li>furniture that is not fixed to the building, such as sofas, tables, and chairs.</li>\r\n\t<li>electrical and gas appliances</li>\r\n\t<li>landscaping elements</li>\r\n\t<li>integrated electrical appliances such as fridges, dishwashers, microwaves, washing machines, dryers, and coffee machines</li>\r\n\t<li>audio equipment, built-in speakers, intelligent lighting systems, satellite boxes, freeview boxes, CCTV, and telephones</li>\r\n\t<li>electrical components for garage doors and gates</li>\r\n\t<li>garden furniture, ornaments and sheds</li>\r\n\t<li>verification body fees</li>\r\n</ul>\r\n\r\n<h2 id="how-are-charitable-buildings-defined-under-uae-vat">How are Charitable buildings defined under UAE VAT?</h2>\r\n\r\n<p>A building or part of it, designed and constructed for the sole purpose or usage by a charity or for charitable events is defined as a charitable building.</p>\r\n\r\n<p>Charities which are listed in a decision of the cabinet regarding Designated Charitable Bodies shall be eligible to use a building for charitable activities.</p>\r\n\r\n<h2 id="what-is-the-vat-treatment-on-the-supply-of-charitable-buildings">What is the VAT treatment on the supply of charitable buildings?</h2>\r\n\r\n<p>The first supply of a building, whether made wholly or partly, is zero-rated if the building is specifically constructed and designed for charitable purposes as listed in the Designated Charitable Bodies. The subsequent supplies of the building will be subject to standard VAT.</p>\r\n\r\n<h2 id="what-are-the-conditions-for-a-land-to-be-considered-as-bare-land-under-uae-vat-law">What are the conditions for a land to be considered as bare land under UAE VAT law?</h2>\r\n\r\n<ul>\r\n\t<li>A land will not be considered bare if any finished buildings, partially constructed buildings or civil engineering structures are present on top of it. </li>\r\n\t<li>A plot of land which is covered only by natural objects such as trees and plants, will be considered bare land under UAE VAT law.</li>\r\n</ul>\r\n\r\n<h2 id="what-is-the-vat-treatment-on-the-supply-of-bare-land">What is the VAT treatment on the supply of bare land?</h2>\r\n\r\n<p>The supply of bare land by either lease or by sale is exempted from VAT. Any VAT costs associated with the supply of bare land will not be recoverable by the supplier.</p>\r\n\r\n<h2 id="what-are-the-costs-associated-with-the-supply-of-bare-land">What are the costs associated with the supply of bare land?</h2>\r\n\r\n<p>The costs associated with the supply of bare land are legal fees and agents fees.</p>\r\n\r\n<h2 id="when-does-the-construction-of-a-building-reach-partially-completed-stage">When does the construction of a building reach partially completed stage?</h2>\r\n\r\n<p>Any building which has progressed beyond the foundation level is a partially completed building.</p>\r\n\r\n<h2 id="what-is-civil-engineering-work-under-vat">What is civil engineering work under VAT?</h2>\r\n\r\n<p>Civil engineering works under VAT include roads, bridges and pipes for water and power services. Land will be considered as bare land for VAT purposes if there are civil engineering works which run beneath the land and don’t protrude above the surface.</p>\r\n\r\n<h2 id="how-is-farm-land-categorized-under-uae-vat">How is farm land categorized under UAE VAT?</h2>\r\n\r\n<p>Farm land will normally be considered as commercial land, as it will be covered with infrastructures and civil engineering works. For example, irrigation systems and utility connections. However, it is essential to assess each supply of farm land to confirm that it meets the definition of bare or covered land.</p>\r\n\r\n<h2 id="how-will-a-bare-land-which-has-been-converted-into-a-covered-land-be-treated-under-vat">How will a bare land which has been converted into a covered land be treated under VAT?</h2>\r\n\r\n<p>The moment a land is covered with fixed and immovable structures on it, it ceases to be bare land. Therefore, any supply related to that land after the conversion will be subject to standard VAT rate.</p>\r\n\r\n<h2 id="what-counts-as-development-of-property">What counts as development of property?</h2>\r\n\r\n<p>The leading builders and developers of UAE buy large plots of land to sell it in smaller divisions. During this process, they add infrastructure to common areas of the development. This is known as developing the property.</p>\r\n\r\n<h2 id="what-infrastructure-do-the-developers-add-to-the-communal-areas">What infrastructure do the developers add to the communal areas?</h2>\r\n\r\n<p>Developer-added infrastructure includes roads, power and gas lines, water connections, telephone lines, and internet connections. Construction of mosques, utility networks, and landscaping is also considered added infrastructure.</p>\r\n\r\n<h2 id="can-the-builder-claim-vat-incurred-during-infrastructure-development">Can the builder claim VAT incurred during infrastructure development?</h2>\r\n\r\n<p>Yes, the builder’s business can claim the standard 5% VAT incurred for procuring the required materials, and constructing the infrastructure.</p>\r\n\r\n<h2 id="how-does-the-transfer-of-ownership-affect-the-transitional-provisions-for-supplies-of-real-estate">How does the transfer of ownership affect the transitional provisions for supplies of real estate?</h2>\r\n\r\n<p>If the transfer of ownership occurred before the date of implementation (January 1, 2018), the supply will not be subjected to VAT. If the transfer of ownership occurs after the implementation date, the supply will be subjected to VAT under standard rules.</p>\r\n\r\n<h2 id="how-does-the-conclusion-of-contract-affect-the-transitional-provisions-for-supplies-of-real-estate">How does the conclusion of contract affect the transitional provisions for supplies of real estate?</h2>\r\n\r\n<p>If the contract has been concluded before VAT implementation (January 1, 2018) and the supply is wholly made before the effective date, the supply will not be subjected to VAT. </p>\r\n\r\n<p>If a supply is wholly or partly made after the implementation date, the supply shall be treated as follows:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>The supply will be considered inclusive of tax if it is subject to VAT under the law.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>The seller will need to pay VAT to the FTA, regardless of whether it was included in the buyer’s sale price.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<h2 id="who-is-responsible-for-paying-taxes-to-the-authorities-in-supplies-of-real-estate">Who is responsible for paying taxes to the authorities in supplies of real estate?</h2>\r\n\r\n<p>In the supply of real estate, the supplier is always responsible for calculating and paying taxes.</p>\r\n\r\n<h2 id="is-vat-paid-for-the-supply-of-real-estate-recoverable">Is VAT paid for the supply of real estate recoverable?</h2>\r\n\r\n<p>Yes. 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Drupal\Core\Field\Entity\BaseFieldOverride} "sticky" =>Drupal\Core\Field\BaseFieldDefinition {#2021 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2022 #string: "Sticky at top of lists" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "revisionable" =>true "translatable" =>true "default_value" =>array:1 [0 =>array:1 [ "value" =>false] ] "display" =>array:1 [ "form" =>array:2 [ "options" =>array:3 [ "type" => "boolean_checkbox" "settings" =>array:1 [ …1] "weight" =>16] "configurable" =>true] ] "provider" => "node" "field_name" => "sticky" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2023 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2024 #string: "On" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2025 #string: "Off" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2021} } #type: "boolean" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#4534 #definition: array:3 [ "type" => "boolean" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#4533 #string: "Boolean value" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "default_langcode" =>Drupal\Core\Field\BaseFieldDefinition {#2026 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2027 #string: "Default translation" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2028 #string: "A flag indicating whether this is the default translation." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "translatable" =>true "revisionable" =>true "default_value" =>array:1 [0 =>array:1 [ "value" =>true] ] "provider" => "node" "field_name" => "default_langcode" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2029 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2030 #string: "On" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2031 #string: "Off" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2026} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "revision_default" =>Drupal\Core\Field\BaseFieldDefinition {#2032 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2033 #string: "Default revision" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2034 #string: "A flag indicating whether this was a default revision when it was saved." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "storage_required" =>true "internal" =>true "translatable" =>false "revisionable" =>true "provider" => "node" "field_name" => "revision_default" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2035 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2036 #string: "On" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2037 #string: "Off" …4 } ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2032} } #type: "boolean" #propertyDefinitions: array:1 [ "value" =>Drupal\Core\TypedData\DataDefinition {#15853 #definition: array:3 [ "type" => "boolean" "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#15856 …5} "required" =>true] #typedDataManager: null} ] #schema: null #indexes: [] } "revision_translation_affected" =>Drupal\Core\Field\BaseFieldDefinition {#2038 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2039 #string: "Revision translation affected" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2040 #string: "Indicates if the last edit of a translation belongs to current revision." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "read-only" =>true "revisionable" =>true "translatable" =>true "provider" => "node" "field_name" => "revision_translation_affected" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2041 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2042 …5} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2043 …5} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2038} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "moderation_state" =>Drupal\Core\Field\BaseFieldDefinition {#6839 #definition: array:12 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#6855 #string: "Moderation state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#6718 #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] ] "constraints" =>array:1 [ "ModerationState" => [] ] "read-only" =>false "translatable" =>true "provider" => "content_moderation" "field_name" => "moderation_state" "entity_type" => "node" "bundle" => "article_content" ] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#6840 #definition: array:2 [ "type" => "field_item:string" "settings" =>array:3 [ "max_length" =>255 "is_ascii" =>false "case_sensitive" =>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#6839} } #type: "string" #propertyDefinitions: null #schema: null #indexes: [] } "metatag" =>Drupal\Core\Field\BaseFieldDefinition {#2048 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2049 #string: "Metatags (Hidden field for JSON support)" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2050 #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 {#2051 #definition: array:2 [ "type" => "field_item:map" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2048} } #type: "map" #propertyDefinitions: null #schema: null #indexes: [] } "path" =>Drupal\Core\Field\BaseFieldDefinition {#2052 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2053 #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 {#2054 #definition: array:2 [ "type" => "field_item:path" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2052} } #type: "path" #propertyDefinitions: null #schema: null #indexes: [] } "publish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2055 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2056 #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 {#2057 #definition: array:2 [ "type" => "field_item:timestamp" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2055} } #type: "timestamp" #propertyDefinitions: null #schema: null #indexes: [] } "unpublish_on" =>Drupal\Core\Field\BaseFieldDefinition {#2058 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2059 #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 {#2060 #definition: array:2 [ "type" => "field_item:timestamp" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2058} } #type: "timestamp" #propertyDefinitions: null #schema: null #indexes: [] } "publish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2061 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2062 #string: "Publish state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:2 [ "view" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>false] "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "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 {#2063 #definition: array:2 [ "type" => "field_item:list_string" "settings" =>array:2 [ "allowed_values" => [] "allowed_values_function" => "_scheduler_content_moderation_integration_states_values" ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2061} } #type: "list_string" #propertyDefinitions: null #schema: null #indexes: [] } "unpublish_state" =>Drupal\Core\Field\BaseFieldDefinition {#2064 #definition: array:9 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2065 #string: "Unpublish state" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "display" =>array:2 [ "view" =>array:2 [ "options" =>array:3 [ …3] "configurable" =>false] "form" =>array:2 [ "options" =>array:2 [ …2] "configurable" =>true] ] "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 {#2066 #definition: array:2 [ "type" => "field_item:list_string" "settings" =>array:2 [ "allowed_values" => [] "allowed_values_function" => "_scheduler_content_moderation_integration_states_values" ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2064} } #type: "list_string" #propertyDefinitions: null #schema: null #indexes: [] } "menu_link" =>Drupal\Core\Field\BaseFieldDefinition {#2067 #definition: array:12 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2068 #string: "Menu link" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2069 #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 [ "options" =>array:2 [ …2] ] "form" =>array:1 [ "options" =>array:1 [ …1] ] ] "computed" =>true "provider" => "token" "field_name" => "menu_link" "entity_type" => "node" "bundle" =>null] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2070 #definition: array:2 [ "type" => "field_item:entity_reference" "settings" =>array:3 [ "target_type" => "menu_link_content" "handler" => "default" "handler_settings" => [] ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2067} } #type: "entity_reference" #propertyDefinitions: null #schema: null #indexes: [] } "content_translation_source" =>Drupal\Core\Field\BaseFieldDefinition {#2071 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2072 #string: "Translation source" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2073 #string: "The source language from which this translation was created." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "default_value" =>array:1 [0 =>array:1 [ "value" => "und" ] ] "initial_value" =>array:1 [0 =>array:1 [ "value" => "und" ] ] "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 {#2074 #definition: array:2 [ "type" => "field_item:language" "settings" => [] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2071} } #type: "language" #propertyDefinitions: null #schema: null #indexes: [] } "content_translation_outdated" =>Drupal\Core\Field\BaseFieldDefinition {#2075 #definition: array:10 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2076 #string: "Translation outdated" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2077 #string: "A boolean indicating whether this translation needs to be updated." #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "default_value" =>array:1 [0 =>array:1 [ "value" =>false] ] "initial_value" =>array:1 [0 =>array:1 [ "value" =>false] ] "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 {#2078 #definition: array:2 [ "type" => "field_item:boolean" "settings" =>array:2 [ "on_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2079 …5} "off_label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2080 …5} ] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2075} } #type: "boolean" #propertyDefinitions: null #schema: null #indexes: [] } "node_read_time" =>Drupal\Core\Field\BaseFieldDefinition {#2081 #definition: array:8 [ "label" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2082 #string: "Node read time" #arguments: [] #translatedMarkup: null #options: [] #stringTranslation: null} "field_name" => "node_read_time" "entity_type" => "node" "description" =>Drupal\Core\StringTranslation\TranslatableMarkup {#2083 #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 [ "options" =>array:1 [ …1] "configurable" =>true] ] ] #typedDataManager: null #itemDefinition: Drupal\Core\Field\TypedData\FieldItemDataDefinition {#2084 #definition: array:2 [ "type" => "field_item:string" "settings" =>array:3 [ "max_length" =>255 "is_ascii" =>false "case_sensitive" =>false] ] #typedDataManager: null #fieldDefinition: Drupal\Core\Field\BaseFieldDefinition {#2081} } #type: "string" #propertyDefinitions: null #schema: null #indexes: [] } "body" =>Drupal\field\Entity\FieldConfig {#6857 #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 {#6772 #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 {#6841 #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 [ "post_category_pages" => "post_category_pages" ] "sort" =>array:1 [ "field" => "_none" ] "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 {#6838 #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 {#6806 #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 [ "compliance" => "compliance" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "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 {#6778 #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_state" #status: true #uuid: "c5c1342a-f81a-4e87-a9f1-d1925b3b3572" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_compliance_state" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.states_in_india" ] ] #isSyncing: false #id: "node.article_content.field_compliance_state" #field_name: "field_compliance_state" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Compliance State" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "states_in_india" => "states_in_india" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "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_filter_type" =>Drupal\field\Entity\FieldConfig {#6776 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_filter_type" #status: true #uuid: "4b3c7971-2ca0-4e1a-bd68-3c7403ad7bb7" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:3 [0 => "field.storage.node.field_filter_type" 1 => "node.type.article_content" 2 => "taxonomy.vocabulary.filter_types" ] ] #isSyncing: false #id: "node.article_content.field_filter_type" #field_name: "field_filter_type" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Filter Type" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "filter_types" => "filter_types" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "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 {#6775 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_html_block_end" #status: true #uuid: "022b7f3c-0886-46bd-a55f-630cebefa7a7" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:2 [ "config" =>array:2 [0 => "field.storage.node.field_html_block_end" 1 => "node.type.article_content" ] "module" =>array:1 [0 => "text" ] ] #isSyncing: false #id: "node.article_content.field_html_block_end" #field_name: "field_html_block_end" #field_type: "text_with_summary" #entity_type: "node" #bundle: "article_content" #label: "HTML Block End" #description: "" #settings: array:2 [ "display_summary" =>false "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_media_source" =>Drupal\field\Entity\FieldConfig {#6774 #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 [ "media_source" => "media_source" ] "negate" =>0 "target_bundles_drag_drop" =>array:9 [ "category_section" =>array:2 [ …2] "from_library" =>array:2 [ …2] "media_source" =>array:2 [ …2] "post_content_first_level" =>array:2 [ …2] "post_content_section" =>array:2 [ …2] "product_widget" =>array:2 [ …2] "sub_category_section" =>array:2 [ …2] "third_party_links_section" =>array:2 [ …2] "widget_social" =>array:2 [ …2] ] ] ] #required: true #translatable: false #default_value: [] #default_value_callback: "" #fieldStorage: Drupal\field\Entity\FieldStorageConfig {#6843 #entityTypeId: "field_storage_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.field_media_source" #status: true #uuid: "8b3293ad-922b-4b23-be43-2adcf336a66a" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "module" =>array:3 [0 => "entity_reference_revisions" 1 => "node" 2 => "paragraphs" ] ] #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 {#6854 #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" #field_name: "field_metatags" #field_type: "metatag" #entity_type: "node" #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 {#6884 #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 {#6752 #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: [] #_core: [] #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" #field_name: "field_post_created_by_author" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Post Created By" #description: "" #settings: array:2 [ "handler" => "default:taxonomy_term" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "author" => "author" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "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_primary_category" =>Drupal\field\Entity\FieldConfig {#6853 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_primary_category" #status: true #uuid: "9dab8f51-28c6-4379-99ae-41690070f4af" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #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" #field_name: "field_primary_category" #field_type: "entity_reference" #entity_type: "node" #bundle: "article_content" #label: "Primary Category" #description: "" #settings: array:2 [ "handler" => "default:node" "handler_settings" =>array:4 [ "target_bundles" =>array:1 [ "post_category_pages" => "post_category_pages" ] "sort" =>array:2 [ "field" => "_none" "direction" => "ASC" ] "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_tags" =>Drupal\field\Entity\FieldConfig {#6851 #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: [] #_core: [] #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 [ "tags" => "tags" ] "sort" =>array:2 [ "field" => "name" "direction" => "asc" ] "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 {#6852 #entityTypeId: "field_config" #enforceIsNew: null #typedData: null #cacheContexts: array:1 [0 => "languages:language_interface" ] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #originalId: "node.article_content.field_title_description" #status: true #uuid: "cccc1dc8-f338-48f2-bd87-062e40545566" -isUninstalling: false #langcode: "en" #third_party_settings: [] #_core: [] #trustedData: false #dependencies: array:1 [ "config" =>array:2 [0 => "field.storage.node.field_title_description" 1 => "node.type.article_content" ] ] #isSyncing: false #id: "node.article_content.field_title_description" #field_name: "field_title_description" #field_type: "string_long" #entity_type: "node" #bundle: "article_content" #label: "Title Description" #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_topics" =>Drupal\field\Entity\FieldConfig {#6842 #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 [ "post_content_section" => "post_content_section" ] "negate" =>0 "target_bundles_drag_drop" =>array:9 [ "category_section" =>array:2 [ …2] "from_library" =>array:2 [ …2] "media_source" =>array:2 [ …2] "post_content_first_level" =>array:2 [ …2] "post_content_section" =>array:2 [ …2] "product_widget" =>array:2 [ …2] "sub_category_section" =>array:2 [ …2] "third_party_links_section" =>array:2 [ …2] "widget_social" =>array:2 [ …2] ] ] ] #required: false #translatable: false #default_value: [] #default_value_callback: "" #fieldStorage: Drupal\field\Entity\FieldStorageConfig {#6790 #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 [0 => "entity_reference_revisions" 1 => "node" 2 => "paragraphs" ] ] #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 {#6756 #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 [ "product" => "product" ] "sort" =>array:1 [ "field" => "_none" ] "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 {#6862} ] ] #translationInitialize: false #newRevision: false #isDefaultRevision: "1" #entityKeys: array:4 [ "bundle" => "article_content" "id" => "808" "revision" => "4462" "uuid" => "e6554576-9350-4150-9eaa-74d43b84a171" ] #translatableEntityKeys: array:8 [ "label" =>array:1 [ "x-default" => "All about VAT for Real Estate in the UAE: FAQs" ] "langcode" =>array:1 [ "x-default" => "ae" ] "status" =>array:1 [ "x-default" => "1" ] "published" =>array:1 [ "x-default" => "1" ] "uid" =>array:1 [ "x-default" => "4" ] "owner" =>array:1 [ "x-default" => "4" ] "default_langcode" =>array:1 [ "x-default" => "1" ] "revision_translation_affected" =>array:1 [ "x-default" => "1" ] ] #validated: false #validationRequired: false #loadedRevisionId: "4462" #revisionTranslationAffectedKey: "revision_translation_affected" #enforceRevisionTranslationAffected: [] #isSyncing: false +in_preview: null} 800 =>Drupal\node\Entity\Node {#6856 #entityTypeId: "node" #enforceIsNew: null #typedData: null #cacheContexts: [] #cacheTags: [] #cacheMaxAge: -1 #_serviceIds: [] #_entityStorages: [] #values: array:39 [ "nid" =>array:1 [ "x-default" => "800" ] "vid" =>array:1 [ "x-default" => "4471" ] "type" =>array:1 [ "x-default" => "article_content" ] "uuid" =>array:1 [ "x-default" => "6c13353a-d808-407c-be39-3c50bd6334a1" ] "langcode" =>array:1 [ "x-default" => "ae" ] "revision_uid" =>array:1 [ "x-default" => "111" ] "revision_timestamp" =>array:1 [ "x-default" => "1720160726" ] "revision_log" =>array:1 [ "x-default" =>null] "revision_default" =>array:1 [ "x-default" => "1" ] "isDefaultRevision" =>array:1 [ "x-default" => "1" ] "status" =>array:1 [ "x-default" => "1" ] "uid" =>array:1 [ "x-default" => "98" ] "title" =>array:1 [ "x-default" => "Everything you need to know about Tax Groups in the UAE: FAQs" ] "created" =>array:1 [ "x-default" => "1709197921" ] "changed" =>array:1 [ "x-default" => "1720160726" ] "promote" =>array:1 [ "x-default" => "0" ] "sticky" =>array:1 [ "x-default" => "0" ] "default_langcode" =>array:1 [ "x-default" => "1" ] "revision_translation_affected" =>array:1 [ "x-default" => "1" ] "publish_on" =>array:1 [ "x-default" =>null] "unpublish_on" =>array:1 [ "x-default" =>null] "publish_state" =>array:1 [ "x-default" => "_none" ] "unpublish_state" =>array:1 [ "x-default" =>null] "content_translation_source" =>array:1 [ "x-default" => "und" ] "content_translation_outdated" =>array:1 [ "x-default" => "0" ] "body" =>array:1 [ "x-default" =>array:1 [0 =>array:3 [ "value" => """ <h2 id="what-is-a-tax-group">What is a tax group?</h2>\r\n\r\n<p>A tax group under UAE VAT is when two or more businesses have registered as a single taxable person. These businesses must comply with certain eligibility criteria to be allowed to form a tax group. One VAT Tax Registration Number (TRN) is issued for each tax group, to be used by all of its members, and the group must file only one tax return collectively.</p>\r\n\r\n<h2 id="what-does-being-in-a-tax-group-imply">What does being in a tax group imply?</h2>\r\n\r\n<p>Being in a tax group has the following effects:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>Members of a tax group can make supplies and purchases with each other, for which no VAT will be charged. VAT will be applicable for transactions with entities outside of the group, however.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>A tax group is issued only one VAT registration number, as it is registered as a single entity.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>A tax group is only required to file one return, which includes all the supplies and purchases made by the members of the group.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Every tax group will have to appoint one of its members as their representative member. Every supply and purchase made by the members of the group will be under this representative member’s name.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p> </p>\r\n\r\n<h2 id="what-criteria-must-be-followed-to-form-a-tax-group">What criteria must be followed to form a tax group?</h2>\r\n\r\n<p>The following eligibility criteria must be followed for the FTA to grant permission to form a tax group:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>Business criteria Every individual member of a tax group must be running a regular business that can be located in any place and is independent of its employees.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Legal person criteria Every individual member of a tax group must be a legal person who has a legal identity of their own and can enter into contracts under their own name. </p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Establishment criteria Every individual member must be a resident of the UAE. This can be accomplished by having either a primary business establishment or a fixed establishment in the UAE. According to the FTA, a primary business establishment is the place where important management decisions that influence a business are taken. A fixed establishment is another place where necessary human and technical resources are provided to run a business.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Related parties and control criteria Every individual member must be related to the others, meaning that they share economic, financial, and organisational ties. Economic ties mean that there is mutual interest amongst the members in the proceeds of the business, financial ties mean that one member’s business benefits another member’s business, and organisational ties mean that the businesses are located in the same property.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p>Within a tax group, one member must have control over the rest. Control can exist during the following situations:</p>\r\n\r\n<ul>\r\n\t<li>When one or more legal person in a formal partnership has at least one of the following:</li>\r\n</ul>\r\n\r\n<p>1) At least 50% voting interest in all the companies owned by the legal persons of the partnership, when put together.</p>\r\n\r\n<p>2) At least 50% market value interest in all the companies owned by the legal persons of the partnership, when put together.</p>\r\n\r\n<p>3) Control by some other way.</p>\r\n\r\n<ul>\r\n\t<li>When two or more legal persons of a partnership are associated with another legal person, who is from the same partnership.</li>\r\n</ul>\r\n\r\n<p> </p>\r\n\r\n<h2 id="what-criteria-must-government-entities-follow-when-forming-a-tax-group">What criteria must government entities follow when forming a tax group?</h2>\r\n\r\n<p>In addition to the general criteria, which are applicable to everyone, government entities must also comply with the following to form a tax group:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>A designated government entity is to be a part of tax groups with other designated government entities only.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>A designated government entity cannot be a part of tax groups with a non-designated government entity.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>A government entity that is not designated can be a part of tax groups with other legal entities for which the usual tax group rules apply.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p>A designated government entity is one that has been designated by the Cabinet and is required to register for VAT.</p>\r\n\r\n<p> </p>\r\n\r\n<h2 id="what-is-the-process-for-forming-a-tax-group">What is the process for forming a tax group?</h2>\r\n\r\n<p>The process for forming a tax group is as follows:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>After each member who wishes to form a tax group has individually complied with the eligibility criteria, it must be determined whether the group as a whole is eligible to register for VAT. The group will be eligible if they comply with either one of the following criteria:</p>\r\n\r\n\t<ul>\r\n\t\t<li>\r\n\t\t<p>If at least one member has satisfied the registration requirements.</p>\r\n\t\t</li>\r\n\t\t<li>\r\n\t\t<p>If the total value of VAT-liable supplies and purchases made by the prospective group complies with the registration requirements.</p>\r\n\t\t</li>\r\n\t</ul>\r\n\t</li>\r\n\t<li>\r\n\t<p>The next step in the registration process involves the members of a tax group nominating one member among them as the representative member of the tax group. The tax returns of the group will be filed in the name of this representative member. </p>\r\n\t</li>\r\n\t<li>\r\n\t<p>If none of the members of the group have been previously registered for VAT, then the potential representative member will have to submit a VAT registration application and tax group registration application. However, if the members have been registered for VAT previously, then the representative member only needs to finish the tax group registration application.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p> </p>\r\n\r\n<h2 id="can-changes-be-made-to-a-tax-group">Can changes be made to a tax group?</h2>\r\n\r\n<p>The following changes can be made with regard to the members of a tax group:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>Addition of members to a tax group</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Removal of members from a tax group</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Change of representative member of a tax group</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Disbanding a tax group</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p> </p>\r\n\r\n<h2 id="how-can-more-members-be-added-to-a-tax-group">How can more members be added to a tax group?</h2>\r\n\r\n<p>An additional member can be added to a tax group if the representative member of the group fills out a tax group amendment application and sends it to the FTA.</p>\r\n\r\n<p> </p>\r\n\r\n<h2 id="how-can-members-be-removed-from-a-tax-group">How can members be removed from a tax group?</h2>\r\n\r\n<p>The representative member can send in a tax group amendment application to the FTA requesting to remove a member from the tax group. The removed member may have to fill out a VAT registration application if they are eligible and required to register but have not registered before.</p>\r\n\r\n<p>If the member is to be removed because they are no longer eligible for tax grouping, then the representative member must inform the FTA within 20 days of the change in eligibility..</p>\r\n\r\n<p> </p>\r\n\r\n<h2 id="can-the-representative-member-of-the-tax-group-be-changed">Can the representative member of the tax group be changed?</h2>\r\n\r\n<p>The representative member can nominate a different member of the group as the new representative member by submitting a tax group amendment application to the FTA for approval. Before doing this, they must get consent from the new proposed representative member.</p>\r\n\r\n<p> </p>\r\n\r\n<h2 id="how-can-a-tax-group-be-disbanded">How can a tax group be disbanded?</h2>\r\n\r\n<p>To disband or cancel a tax group, the representative member must submit a tax group deregistration application to the FTA. The members must each submit a VAT registration application if they are eligible and required to register but have not registered before.</p>\r\n\r\n<p>If the tax group is to be disbanded because it is no longer eligible for tax grouping, then the representative member must notify the FTA within 20 days of the change in eligibility.</p>\r\n\r\n<p> </p>\r\n\r\n<h2 id="can-an-application-to-form-or-amend-a-group-be-rejected-by-the-fta">Can an application to form or amend a group be rejected by the FTA?</h2>\r\n\r\n<p>In general, if the FTA thinks that forming, amending, or disbanding a tax group would result in a prominent risk to the public revenue, then they may refuse the group’s application.</p>\r\n\r\n<p>The FTA may refuse applications to form a tax group or add members to a tax group if:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>The members who have applied fail to meet the eligibility criteria to be a part of a group.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>The FTA thinks that the change will result in a serious risk of tax evasion.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>The FTA thinks that the change will result in an overall reduction of the taxes due to them.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>The FTA thinks that the change will result in a significant increase to their administrative burden.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p> </p>\r\n\r\n<h2 id="can-an-application-to-remove-members-or-disband-a-group-be-rejected-by-the-fta">Can an application to remove members or disband a group be rejected by the FTA?</h2>\r\n\r\n<p>In general, if the FTA thinks that forming, amending, or disbanding a tax group would result in a prominent risk to the public revenue, then they may refuse the group’s application.</p>\r\n\r\n<p>The FTA may refuse applications to remove members or disband tax groups if:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>Removal of the specific member will make it seem like the member is able to register, whereas no steps have been taken for their registration at the time of applying for their removal.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>The FTA thinks that approving the application creates a serious risk of tax evasion.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>The FTA thinks that the change will result in an overall reduction of the taxes due to them.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>The FTA thinks that the change will result in a significant increase to their administrative burden.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p> </p>\r\n\r\n<h2 id="when-can-the-fta-restrict-a-tax-group-from-forming">When can the FTA restrict a tax group from forming?</h2>\r\n\r\n<p>The FTA can refuse to allow tax grouping if: </p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>The transactions between the members are insufficient; there are few or no meaningful transactions amongst members of the tax group.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Allowing the group to form will make it difficult for the FTA to audit them because the group does not share any common features of an audit.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Allowing the group to form will result in only one advantage, namely a cash offset benefit.</p>\r\n\t</li>\r\n\t<li>\r\n\t<p>Allowing the group to form would add to the workload of the FTA, which includes the points mentioned above as well as others.</p>\r\n\t</li>\r\n</ul>\r\n\r\n<p> </p>\r\n\r\n<h2 id="how-are-vat-debts-handled-in-a-tax-group">How are VAT debts handled in a tax group?</h2>\r\n\r\n<p>Members of a tax group will be collectively liable for any possible VAT debt and other obligations that the group faces throughout the period during which they were members. This means that even if a member leaves the tax group, they will still be liable for the period of their membership.</p>\r\n\r\n<p> </p>\r\n\r\n<h2 id="can-the-fta-force-you-to-form-a-tax-group">Can the FTA force you to form a tax group?</h2>\r\n\r\n<p>If you and another business share sufficient economic, financial, and organisational ties to split the applicable VAT amongst you, then the FTA may force you to register as a tax group. </p>\r\n\r\n<p> </p>\r\n\r\n<h2 id="what-are-the-benefits-of-forming-a-tax-group">What are the benefits of forming a tax group?</h2>\r\n\r\n<p>These are the benefits of forming a tax group:</p>\r\n\r\n<ul>\r\n\t<li>\r\n\t<p>Every member of a tax group is considered a single taxable person for VAT purposes. 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