Deregistration of Tax Groups

Service Card Template

English

Service Code

396-002-002-020

Main Service

Registration

Service Name

Deregistration of Tax Groups

Categories of Customers

All persons registered as a Tax Group with the FTA.

Service Type

Transactional

Service Classification

Government to Government Service, Government to Business Service, Government to Customer Service.

Service Category

Variation Service

Service Description

Through this service, the FTA deregisters Tax Groups.

Channels and Working Hours for Providing the Service

EmaraTax platform: 24 hours a day, 7 days a week.

Estimated Time to Submit Application

45 Minutes

Estimated Time to Complete Application by the FTA

20 business days from the date the completed application was received.

Obligation to Sign-up

Applicable - Through the account previously created to register.

Required Documents and Forms

1. In case of deregistering based on the tax group no longer meeting the requirements:

   • Proof of no longer meeting requirements of forming a tax group.

   • Turnover Declaration on the taxable person's printed letterhead for the tax periods from the effective date of registration to date, signed and stamped by the authorized signatory.

2. In case of deregistering based on the discretion of the Tax Group:

   • Turnover Declaration on the taxable person's printed letterhead for the tax periods from the effective date of registration to date, signed and stamped by the authorized signatory.

Procedures and Steps

1. Access the EmaraTax account dashboard

2. Click on "View" to access the Taxable Person Account.

3. Under the title "Tax Group", click on "Actions" and choose "De-Register".

4. Complete the deregistration process.

FAQs

1. When is the final tax return due?

   The final tax return should be submitted and payable tax should be settled no later than 28 days from the effective date of deregistration (i.e. from the end of the final tax period).

Fees

Free

Relevant Publications

Tax Group Deregistration

Terms and Conditions

• If the application is incomplete, or additional information is required, the applicant will be requested to provide additional documentation. After submitting the additional documentation, it may take the FTA a further 20 business days to respond to the updated request.

• Where it is mandatory to submit a deregistration application, the deregistration application must be submitted within 20 business days from the date the deregistration obligation arose.