Issuance of Tax Certificates (Tax residency and commercial activities certificates)

Service Card Template

English

Service Code

Main Service

Issuance of Tax Certificates (Tax Residency and Commercial Activities)

Service Name

Issuance of a Tax Residency Certificate

Categories of Customers

All persons that are UAE Tax Resident under domestic law, or UAE tax resident under a Double Taxation Agreement ("DTA").

Service Type

Transactional

Service Classification

Government to Governments Services Government to Businesses Services Government to Customers Services

Service Category

Variation Service

Service Description

Through this service, the Federal Tax Authority ("FTA") issues:

Tax Residency Certificates to enable applicants to take advantage under DTAs signed by the UAE with other jurisdictions, and in effect.

Tax Residency Certificates for purposes other than the application of a DTA.

International form stamping, to confirm the tax residency status in the Tax Residency Certificate-equivalent form provided by another jurisdiction.

Channels and Working Hours for Providing the Service

Tax Residency Certificates (TRCs) or Commercial Activity Certificates (CAC) platform:

https://trc.tax.gov.ae/TRC_Th

24 hours a day, 7 days a week

Time Required to Submit Application

10 Minutes

Time Required to Complete Application by the FTA

Tax Residency Certificate:

• 5 business days from the date the completed application was received.

• In case the applicant requested a hard copy of the certificate: 5 business days from the date the certificate fee payment is completed.

• In case the applicant has a special (international) form that requires FTA attestation: 5 business days from the date the completed form is received and fees of the certificate have been paid.

*The applicant can submit a scanned copy of the international form alongside the TRC request or send a physical (hard copy) form by courier service to the FTA.

If the international form is not provided or the processing fee is not paid within (30) thirty business days, the international form stamping request will not be processed. In such cases, the applicant will be required to resubmit a new application with the relevant international form and payment.

Obligation to Sign-up

Mandatory - create a profile through EmaraTax portal.

Required Documents and Forms

Kindly refer to the published tax procedures guide:

Tax Resident and Tax Residency Certificate

Procedures and Steps

Step 1: Go to the EmaraTax portal.

Step 2: Create an account.

You can use a current account on EmaraTax, create a new one, or link an old account related to the previous Tax Certificate portal.

Step 3: Once logged in, choose "other services"

Step 4: Select "Tax Residency Certificate".

Step 5: Select the Tax Registration Number ("TRN") for Corporate Tax for the applicant applying for a Tax Residency Certificate.

If there is no Corporate Tax TRN, choose the last option «No TRN». However, if you are obtaining a Tax Residency Certificate for the purposes of a DTA, the other contracting state may require this.

Providing a CT TRN will reduce the application fees and also entitle the applicant to autofill the details in the application.

Step 6: Select the type of Tax Residency Certificate requested.

This will either be for the purposes of a DTA or otherwise. For those applying to benefit from a DTA, the other applicable country will need to be selected first.

Step 7: Complete the remaining fields and upload supporting documentation.

This will include the ability to request printed certificates and request the FTA to attest an international form.

Step 8: Pay the full application fee.

Step 9: Submit the application.

Failure to pay the processing fees within 30 business days may result in your application being cancelled. Instead, the applicant would be required to resubmit a new application and repay the submission fee.

Step 10: Download the certificate.

Once the applicant has paid the processing amount, a download icon will be displayed for the particular request from the Tax Residency Certificate platform, in which the applicant can click and download the digital Tax Residency Certificate.

The Tax Residency Certificate will also be sent to their registered email ID.

If a printed certificate was also requested, it will be delivered by courier.

FAQs

1. How is the Tax Residency Certificate received?

   Once the Application is approved, the Tax Residency Certificate can be downloaded from EmaraTax via the Tax Residency Certificate platform/service page.

2. What period is covered by the Tax Residency Certificate?

   The Tax Residency Certificate covers a Tax Period or any other 12-months period selected by the applicant. If a Tax Period is selected, it can only be the current Tax Period or a prior Tax Period.

   However, a Tax Residency Certificate cannot be obtained for a future period (i.e. for a Tax Period or a 12-month period that has not commenced), or for a period exceeding 12 months.

3. How can I obtain a stamped/ attested international form?

   The FTA can, upon request, stamp forms provided by other jurisdictions. The cost of this is included in the Tax Residency Certificate processing fee.

   The international form must be filled in and duly signed and stamped by the applicant before submitting it to the FTA. It must also cover the same 12-month period and country as the applicant's relevant Tax Residency Certificate. In cases of a juridical person, a stamp is also required by the authorized signatory.

   An electronic international form or a scanned copy can be attached along with the application in the Tax Residency Certificate portal and It will be returned through the application with the required signature.

   If a hard-copy international form is requested, the applicant must send the form by courier service to the FTA. Once stamped, the International form will be couriered to the applicant, subject to the applicant bearing the fees. Alternatively, the applicant can collect this physically from the relevant FTA office.

4. Why may the FTA reject a request for stamping / attesting the International form?

   • The International form attestation was not requested in the submitted application.

   • The processing fee was not paid for (30) thirty business days.

   • The international form was not filled in completely or duly signed and stamped by the applicant.

   • The international form was not received by the FTA.

   • The period in the form does not match the period selected in the related Tax Residency Certificate application.

   • The country mentioned in the international form does not match with the country mentioned in the Tax Residency Certificate application.

5. How does the applicant obtain the Tax Residency Certificate?

   Once the applicant has paid the processing fees, a digital Tax Residency Certificate will be sent to their registered email ID, and also downloadable from the Tax Residency Certificate platform on EmaraTax.

   If the applicant requests a printed certificate(s), it will be delivered by courier. An additional fee (AED 250) applies for each printed copy.

   The address provided in the application will be used to deliver the hard copy. If a different delivery address is required, this must be provided when completing the application form. Delivery is only available to an address in the UAE.

6. Can I apply for the Tax Residency Certificate for a 12-month period that has not yet finished?

   Yes, but the criterion will depend on the Person applying for the Tax Residency Certificate:

   • Juridical person: after three months into the period.

   • Natural person: as soon as the criteria to be Tax Resident are met.

   • Government Entities and Government Controlled Entities: one day into the period.

7. When is the earliest I can apply for a Tax Residency Certificate for a newly incorporated or established company?

   A company must be established for 12 months before being eligible to apply for the Tax Residency Certificate.

Fees

The issuance of a Tax Residency Certificate is subject to certain fees as determined by Cabinet Decision No. 65 of 2020 on the Fees for the Services Provided by the Federal Tax Authority, and its amendments.

The submission fee for the service is (50) AED and is non-refundable.

Once the application is approved, the processing fee is comprised as follows:

Fees for each hard copy certificate requested

(250) AED

Review of the application and issuance of an electronic Tax Residency Certificate to a Registrant with the FTA (Tax Registrants with a Corporate Tax TRN).

(500) AED

Review of the application and issuance of an electronic Tax Residency Certificate to a natural person not registered with the FTA (Natural persons without a Corporate Tax TRN).

(1,000) AED

Review of the application and issuance of an electronic Tax Residency Certificate to a legal person not registered with the FTA (Juridical persons without a Corporate Tax TRN).

(1,750) AED

Disclaimer: Applicants will be required to settle the applicable fees for the service in full, before being able to complete the submission of the request.

Relevant Publications

Published Tax Procedure guide: Tax Resident and Tax Residency Certificate

Terms and Conditions

1. An applicant that is a juridical person and applying for a Tax Residency Certificate must be already incorporated or established for at least 12 months.

2. A Tax Residency Certificate for DTAs purposes will be issued based on Ministerial Decision No. 247 of 2023 on the Issuance of Tax Residency Certificate for the Purposes of International Agreements.

3. An applicant who is a juridical person and applying for a Tax Residency Certificate for purposes other than the application of a DTA, must meet the criteria from Cabinet Decision No. 85 of 2022 for the relevant 12-month period.

4. An applicant who is a natural person and applying for a Tax Residency Certificate for purposes other than the application of a DTA, must meet the criteria from Cabinet Decision No. 85 of 2022 for the relevant 12-month period, combined with Ministerial Decision No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency.