This service guide explains the procedure for the Refund of Excess Amounts to Registrants by the United Arab Emirates Federal Tax Authority. It allows taxable persons to formally reclaim eligible input tax or recover funds paid erroneously or in excess across Value Added Tax, Excise Tax, and Corporate Tax. The document specifies the required documentation, including comprehensive output and input tax reports and valid proof of payment. It states a standard processing time of twenty-five business days, while explicitly noting that complex cases requiring detailed audits may extend to fifty-five working days.