Federal Taxation: The electronic issuance of the certificates of tax domicile and commercial activities
The Federal Tax Authority, in coordination with the Ministry of Finance, has completed its preparations to provide services for the electronic issuance of the tax domicile and commercial activities certificates, whose issuance tasks have been transferred from the ministry to the authority, in implementation of Cabinet Resolution No. 65 of 2020 regarding fees for services provided by the authority issued last October.
The authority begins receiving requests for issuance of certificates for tax domicile and commercial activities through the website of the Federal Tax Authority as of November 14th.
The authority clarified that two types of tax certificates are issued to natural and legal persons, the “tax domicile certificate”, which is a document issued by the Federal Tax Authority upon a request submitted to it to enable the applicant to benefit from double taxation avoidance agreements in which the UAE is a party, and a “certificate of commercial activities”. It is a document issued by the Authority to enable the applicant to recover the value-added tax imposed on him in various countries of the world that allows the return of the value-added tax for business.
She emphasized that the new services provide advantages and facilities for issuing certificates to those registered with the tax system, because all their data are available in the database of the Federal Tax Authority, so they can apply for tax certificates through direct and quick electronic procedures.
Khaled Ali Al-Bustani, Director General of the Federal Tax Authority, said that this step comes within the framework of continuous cooperation between the Authority and the Ministry of Finance as its main strategic partner, indicating
that during the last period a joint work team from both sides took the necessary arrangements to transfer the procedures for issuing the certificates of tax domicile and commercial activities electronically from The ministry to the authority, and it was ensured that the transfer procedures were completed smoothly to ensure that the service is provided via the Federal Tax Authority website with efficiency and ease.
He added: "The certificates of tax domicile and commercial activities allow residents of the country, companies and individuals, to benefit from the agreements to avoid double taxation on income that the country concludes with other countries, with the aim of preventing duplication as well as recovering the value-added tax imposed on Emirati businesses in various countries of the world if they are Registered with the authority. "
The authority indicated that the service of issuing the certificates of tax domicile and commercial activities can be obtained for those concerned easily, through completely electronic steps through the official website of the Federal Tax Authority by registering, submitting the required supporting documents and paying the fees specified under Cabinet Resolution No. 65 of 2020, which specifies the fees required to submit an application Issuing the tax domicile certificate, studying the application, issuing an electronic tax domicile certificate for registered with the authority, studying an application and issuing an electronic tax residence certificate for the legal and natural person not registered with the authority, and printing a paper tax domicile certificate for an electronically issued tax residence certificate.
She explained that the decision also specified the fees required to submit an application to issue a commercial activities certificate for businesses registered with the authority, study the application, issue an electronic commercial activities certificate, and print a paper commercial activity certificate for an electronic certificate that was issued.
Follow our latest local and sports news, and the latest political and economic developments via Google news