酒店式公寓的 VAT 税率是多少？
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Hotel apartments are under the category of commercial property.
Off plan property sales developers collect the 5% VAT on property price from the buyer and the same will be paid to Federal Tax Authority (FTA) on the buyer’s behalf.
Secondary market deals are 5% VAT applicable upon purchasing the property and payment receipts issued by FTA must be submitted to trustee’s office upon property transfer.
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