United Arab Emirates
United Arab Emirates (UAE)
Corporate Tax
Local Purchase declaration
The FTA has published the user manuals based on the steps to be followed by the taxpayer in navigating the Emaratax portal related to amending the taxable person details and corporate tax registration application. These manuals have been recently amended as per the issues faced by taxpayers whilst applying for the relevant services as mentioned below in the user manuals.
These user manuals are categorized as follows:
- 1.
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Corporate Tax Self Registration User Manual – This user manual is prepared to help an applicant to navigate through the Federal Tax Authority EmaraTax portal and submit their Corporate Tax Self Registration application.
The applicant must be eligible to register for Corporate Tax as per Federal Decree Law Number 47 of 2022 on the Taxation of Corporations and Businesses. The applicant can be either a natural person (for example, an Individual), or a legal person (for example, a Public Joint Stock Company, Incorporated, Government Body).
- 2.
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Edit Corporate Tax Bank Details User Manual - This user manual is prepared to help a Corporate Tax registered Taxpayer to navigate through the Federal Tax Authority EmaraTax portal and edit their Corporate Tax bank details. The Taxpayer can edit the bank account details and the changes will reflect immediately in their Corporate Tax Registration post submission of the edited application. An approval from the FTA is not required.
- 3.
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Amend Taxable Person Details User Manual ¬- This user manual is prepared to help an applicant to navigate through the Federal Tax Authority EmaraTax portal and submit their Amend Taxable Person Details application.
- 4.
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Amend Corporate Tax Registration User Manual ¬- This user manual is prepared to help a Corporate Tax registered Taxpayer to navigate through the Federal Tax Authority EmaraTax portal and Amend their Corporate Tax registration information. To initiate the amendment, the Taxpayer must be registered with the FTA and should have a valid TRN.
Note: You are allowed to amend only certain fields within the application and approval from the FTA is required. Some fields that are greyed-out can be amended through the amend functionality in the Taxable Person Details tab in the Taxable Person Dashboard.
General News
Tax refunds for UAE citizens on building new homes in H1 2024
The Federal Tax Authority (FTA) approved 30,920 Value Added Tax (VAT) refund applications, amounting to AED2.54 billion, for Emirati citizens building new residences by mid-2024. This is a significant increase compared to the 23,340 applications worth AED1.54 billion approved by mid-2023, marking a 32.45% rise in applications and a 65.07% increase in refunded amounts over a year.
The FTA attributed this growth to improved services, such as the new Maskan app, which allows for 100% digital, paperless VAT refund processes. The authority is also focusing on raising awareness and providing more educational resources to streamline the process for citizens.
Since 2018, the number of VAT refund applications and their total value has steadily increased, showing consistent growth in the service's use.
Click here to read the official announcement
Kingdom of Saudi Arabia (KSA)
E-invoicing Updates – Wave 15 of the “Integration Phase”
The Zakat, Tax, and Customs Authority (ZATCA) have announced the criteria for selecting Taxpayers in Wave 15 for Implementing (Integration Phase) of E-invoicing
The 15th wave shall include all taxpayers whose taxable revenues exceeded 4 million Saudi Riyals during 2022 or 2023 and should integrate their e-invoicing solutions with (FATOORA) Platform starting from 1st March 2025.
Click here to read the official announcement
Fees Rules on Customs Services Provided at Customs Ports
The Zakat, Tax and Customs Authority (ZATCA) announced new rules for customs service fees, effective October 6, 2024. Key changes include waiving all fees for export services and introducing a new fee structure for imports. Import service fees will be calculated at 0.15% of the value of incoming goods, with a maximum of SAR 500 and a minimum of SAR 15. Shipments from online stores under SAR 1,000 will incur a flat SAR 15 fee.
Previously, import service fees included fixed charges for X-ray inspections and customs declarations. The new rules aim to lower import costs, boost trade efficiency, and improve Saudi exports' competitiveness, especially for SMEs. ZATCA also hopes to strengthen Saudi Arabia’s logistics sector, aligning with Vision 2030 goals of becoming a global logistics hub.
ZATCA encourages inquiries through its call centre, social media, and website, emphasizing its commitment to transparency and enhanced service for importers and exporters.
Click here to read the official announcement
OMAN
Oman Participates in Meeting of GCC Tax Directors
H.E. Nasser bin Khamis Al Jashmi, Chairman of the Tax Authority, participated in the 13th meeting of the Committee of Heads and Directors of Tax Administrations of the GCC, chaired by H.E. Khalifa bin Jassim Al Kuwari.
The meeting focused on strengthening cooperation between Gulf tax authorities, improving tax system efficiency, sharing best practices, and combating tax evasion to create a fairer and more transparent tax system across the GCC countries.
Click here to read the official announcement
QATAR
13th Meeting of the Committee of Heads and Directors of Tax Departments in the GCC Countries Concludes
The General Tax Authority (GTA) of Qatar hosted the 13th meeting of the Committee of Heads and Directors of Tax Departments from GCC countries. The meeting focused on improving tax policies and sharing expertise among GCC nations. H.E. Khalifa bin Jassim Al-Kuwari praised the cooperation and highlighted the meeting's role in strengthening tax integration and addressing common challenges.
The gathering emphasized Qatar’s commitment to Gulf cooperation and advancing a fair, transparent tax system. Participants acknowledged Qatar's excellent hosting and the importance of ongoing collaboration for developing effective joint tax policies.
Click here to read the official announcement