Small entrepreneurs who operate in the

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(demolition) of buildings ; Preparatory work at construction sites; Electrical and installation works (installation of electrical wiring and fittings, installation of telecommunication wiring, wiring of computer systems and television cables, satellite dishes, lighting systems, fire alarms, security alarms, street lighting and electrical signaling devices, runway lighting, installation of solar energy collectors, as well as switching on electrical devices and household appliances); Installation of plumbing, heating and air conditioning systems (installation of heating systems, stoves,


non-electric solar collectors, plumbing and sanitary equipment, ventilation and air conditioning equipment and air ducts, air-conducting fittings, steam pipes, automatic fire extinguishing systems, automatic lawn dubai fax data irrigation systems, air duct installation works in buildings and constructions); Other construction and installation works (installation of elevators, escalators, automatic and revolving doors, shutters, vacuum systems, thermal, sound and vibration insulation in buildings and other construction sites); Finishing construction works (plastering works, carpentry and building works, flooring and wall finishing works, painting and glazing works); Other specialized construction work (e.


g. roofing work). In other words, construction sector and provide any type of construction-related services to a company, organization or other individual entrepreneur, after the enactment of this law, will be taxed at 20% on the income received from such services (the taxable base for the tax will be income minus expenses), and if the said small entrepreneur provides construction-related services to an individual, the remuneration received for this service will still be taxed at 1%.