TAX CERTIFICATE ISSUANCE BY FTA IN UAE
In a latest announcement by The Federal Tax Authority (FTA) in line with the Cabinet Decision No. 65 of 2020 on Fees for Services provided by the Federal Tax Authority issued in October 2020, and in coordination with the Ministry of Finance (MOF) will start receiving applications for the issuance of tax certificates via its website as of 14th November 2020.
There are two categories of tax certificates which will be issued to Legal and Natural Persons:
- Tax Residency Certificate: a certificate issued by the FTA upon request to enable applicants to benefit from Double Tax Avoidance Agreements (DTAA) on income signed by the UAE.
- Commercial Activities Certificate: a certificate issued by the FTA to enable applicants to refund VAT paid outside the UAE, whether or not DTAAs are applicable.