Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers, and its amendments,
Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
Federal Decree-Law No. 28 of 2022 on Tax Procedures, and its amendments,
Federal Decree-Law No. 7 of 2017 on Excise Tax, and its amendments,
Federal Decree-Law No. 8 of 2017 on Value Added Tax, and its amendments,
Federal Decree-Law No. 47 of 2022 on Taxation of Corporations and Businesses, and its amendments,
Federal Decree-Law No. 26 of 2019 on Public Finance, and its amendments,
Cabinet Decision No. 16 of 2016 on Fees of Tax Residency Certificates, and Value-Added Certificates, and its amendments,
Cabinet Decision No. 39 of 2017 on Fees for Services Provided by the Federal Tax Authority, and
Pursuant to the presentation of the Minister of Finance, and the Cabinet's approval,
Article 1 - Definitions
In the application of the provisions of this Decision, the following words and expressions shall have the meanings assigned against each, unless the context requires otherwise:
State | : | United Arab Emirates. |
Minister | : | Minister of Finance. |
Authority | : | Federal Tax Authority. |
Tax Residency Certificate | : | A document issued by the Authority based on an application submitted to it by any person to enable him to benefit from double taxation avoidance agreements to which the State is a party. |
Certificate of Commercial Activities | : | A document issued by the Authority based on an application submitted to it by any person to recover Value Added Tax imposed on him in other countries regardless of whether a double taxation avoidance agreement exists or not. |
Article 2 - Service Fees
In return for services provided by the Authority, which are set out in the table appended to this Decision, fees assigned against each shall be payable.