Form No. 774/1 - Rev.1 (VAT 2018)

and taken constructive delivery thereof. And whereas it is permissible by Sharia for the First Party to sell such goods after having acquired them; and whereas the Second Party is willing to purchase such goods;

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Definition of Tax:Tax means any Zakat, tax, levy, impost, duty or other charge or withholding of a similar nature or any VAT or other similar tax.

Definition of VAT:VAT means any value added or similar consumption tax in accordance with the provisions of the UAE Federal Decree Law No. (8) of 2017 and as supplemented through rules and/or regulations issued thereunder from time to time.

TAXES CLAUSE:1. All amounts set out in [the OR this] [Agreement/

Finance/Transaction Documents] (choose as appropriate) or otherwise payable by the [Client / Customer / Company] (choose as appropriate) pursuant to this [Agreement OR Finance Documents], shall be made without any deduction or withholding for or on account of any Tax. If any deduction or withholding is required by any applicable law, as amended from time to time or modified by the practice of any relevant governmental revenue authority then in effect, the [Client / Customer / Company] shall bear such deduction or withholding on its own account and shall be obliged to grossup the payments.

2. All amounts set out in [the OR this] [Agreement/ Finance/Transaction Documents] (choose as appropriate) or otherwise payable by the [Client / Customer / Company] (choose as appropriate) pursuant to this [Agreement OR Finance Documents], whether the amount is paid as an advance payment, a deposit, on a fixed fee basis, or otherwise, are exclusive of Tax, including VAT. Where VAT is payable by [Customer] under this Agreement, the amount payable for the supply (VAT exclusive) will be increased by the amount of the VAT applicable at the prevailing rate.

3. To the extent already paid by [DIB] or not recovered, the Client shall keep [DIB] indemnified from and against any loss, cost (including any cost of enforcement), liability (as well as any tax liability incurred, including but not limited to, VAT, as applicable), claim, demand or damage, which [DIB] suffers or incurs in the lawful and proper exercise of its duties under this Agreement.

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