What changed?
URA's current exemption period runs from 1 July to 31 December 2026. Exemption status remains linked to tax compliance and may be revoked where a taxpayer or associate becomes non-compliant.
Practical points
- Confirm exemption status on the URA web portal before relying on it.
- Continue monitoring filing, payment and wider tax compliance obligations.
- Keep supplier and customer records aligned with the current exemption period.
Why it matters
Legal outcomes depend on the facts, documents and procedure in each matter. Early review can help identify risk, preserve evidence and clarify the available commercial or legal response.
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