Notes from the desk.

Issued on 1 September and in force from 1 October 2026, Cabinet Decision 149 touches twelve points in the VAT Executive Regulation. Most are narrow. Three are not: input VAT lost on purchases paid in cash above a threshold the Minister has yet to set, staff accommodation taken out of the recoverable-benefits rule unless MoHRE mandates it, and — from the first tax year starting after 1 October 2027 — a partial-exemption ratio that runs on turnover instead of input tax. Every article, checked against the Ministry’s text, with a worked example of the 2027 switch.