Initiate Direct Refund Claim by VAT Registrants - VAT 311 - User Manual - Oct 2022 | MANUAL - User Manual initiate-direct-refund-claim-by-vat-registrants-vat-311-user-manual

S. No	User Manual Name	Description
1	Register as Online User	This manual is prepared to help you navigate through the Federal Tax Authority (FTA) website and create an EmaraTax account with the FTA.
2	Manage online user profile	This manual is prepared to provide you an understanding on Login process, user types, forgot password and modify online user profile functionalities.
3	User Authorisation	This manual is prepared to provide you an understanding on Account Admin, Online User, and Taxable Person account definitions and functionalities.
4	Taxable person dashboard	This manual is prepared to help the following 'Taxable person' users to navigate through their dashboard in the Federal Tax Authority (FTA) EmaraTax Portal: Registered for VAT Registered for Excise Non-registered Taxpayer Tax Group Warehouse Keeper Freight Forwarder/VAT Clearing Company (TINCO) Excise Tax Clearing Company (TINCE)
5	Link TRN to email address	This manual is prepared to help you navigate through the Federal Tax Authority (FTA) website to Link TRN to New Email Address.

3. Navigating through EmaraTax

The Following Tabs and Buttons are available to help you navigate through this process

Button	Description
In the Portal
	This is used to toggle between various personas within the user profile such as Taxable Person, Tax Agent, Tax Agency, Legal Representative etc
	This is used to enable the Text to Speech feature of the portal
	This is used to toggle between the English and Arabic versions of the portal
	This is used to decrease, reset, and increase the screen resolution of the user interface of the portal
	This is used to manage the user profile details such as the Name, Registered Email Address, Registered Mobile Number, and Password
	This is used to log off from the portal
In the Business Process application
	This is used to go the Previous section of the Input Form
	This is used to go the Next section of the Input Form
	This is used to save the application as draft, so that it can be completed later
	This menu on the top gives an overview of the various sections within the form. All the sections need to be completed in order to submit the application for review. The current section is highlighted in Blue and the completed sections are highlighted in green with a check

4. Introduction

This user manual provides detailed guidance on how to initiate and submit a Direct Refund Claim through the EmaraTax portal using VAT 311 form.

5. EmaraTax Login Page

You can login into the EmaraTax account using your login credentials or using UAE Pass. If you do not have an EmaraTax account, you can sign-up for an account by clicking the 'Sign Up' button.
If you login via your registered email and password, on successful login, the EmaraTax online user dashboard will be displayed.
If you wish to login via UAE Pass, you will be redirected to UAE Pass. On successful UAE Pass login, you will be redirected back to the EmaraTax online user dashboard.

6. User Type Selection

Step	Action
(1)	Click here to select the user type

Step	Action
(1)	Select the Taxable Person tile

Step	Action
(1)	Click on 'Proceed' to proceed to the Taxable Person

7. Taxable Person Home Page

Step	Action
(1)	Click here to view the Taxable Person home page

Step	Action
(1)	Click here to access the VAT module

Step	Action
(1)	Click here to create a new refund request.

Step	Action
(1)	Click here to view all your previous refund requests.

8. VAT 311 Refund Dashboard

This dashboard displays information related to your previous VAT 311 refund requests.

You can add a new column to the table or filter the refund application by its status. You can also search for an application by the application number.

Step	Action
(1)	Click on ellipsis to view, edit or delete the refund request

Step	Action
(1)	Click on 'New Refund Request' to initiate a new refund request.

9. Instructions and Guidelines Page

These are the instructions and guidelines which detail key information such as required templates, supporting documentation, eligibility criteria and the expected time to complete this refund request.

Step	Action
(1)	Click on 'Back' to go back to the previous page

Step	Action
(1)	Mark the checkbox to confirm that you have read and understood the instructions and guidelines.

Step	Action
(1)	Click on 'Start' to proceed with the refund request.

10. Refund Details

The progress bar displays the number of steps required to complete the refund request. The step you are currently in is highlighted in blue. Once you progress to the next section successfully, the previous step will be highlighted in green.

This section displays the basic details of the registrant

Bank details are pre-populated from registration data. Please ensure that the bank details are correct prior to the submission of the refund request as incorrect bank details may lead to payment failure.

This section displays the relevant transaction type, details of all liabilities (late registration penalties and administrative penalties) and the excess refundable amount.

Step	Action
(1)	Enter the amount that you intend to claim as refund. Kindly note that this amount must be equal to or less than the "Excess Refundable VAT Amount" for the associated transaction type

Step	Action
(1)	Click here to view the detailed breakup of the corresponding VAT return.

Step	Action
(1)	Click here to download the template that can be used to directly upload items to the table below

Step	Action
(1)	Click on 'Upload Filled Template' to upload a completed template. Once the template has been uploaded, the values will auto populate in the table below.

Step	Action
(1)	Once the upload is complete, click here to download the uploaded template.

Step	Action
(1)	Click here to clear the table below.

Step	Action
(1)	Click Edit to provide further details about your refund request.

Step	Action
(1)	Answer the questions below to provide further details about your refund request.

Step	Action
(1)	Select 'Yes' if you have any out of scope supplies

Step	Action
(1)	Provide the contact details of the person submitting the refund request

Step	Action
(1)	Click on 'Add' button or drag & drop your files to upload the required document. On successful upload of document, the 'Add' button will highlight in green.

Step	Action
(1)	Click here to download the amount and VAT amount filed in the VAT return for the selected Tax period

Step	Action
(1)	Click here to provide a detailed breakdown for the selected line item in your VAT Return.

Step	Action
(1)	Click here to add transaction details

Step	Action
(1)	Enter the transaction details

Step	Action
(1)	Click on 'Add' to add the transaction details

Step	Action
(1)	Click here to edit or delete the transaction details.

Step	Action
(1)	Click Save and Back to save the progress of the form and return to the previous section

Step	Action
(1)	Click Save and Back to save the progress of the form and return to the previous section

This is the refundable excess credit available for you to claim.

This is the refund amount requested by you.

Step	Action
(1)	Click on 'Add' button or drag & drop your files to upload the required document. On successful upload of document, the 'Add' button will highlight in green.

Step	Action
(1)	Click on 'Previous' to go back to the previous section

Step	Action
(1)	Click on 'Save as draft' to save the refund request as a draft

Step	Action
(1)	Click on 'Next Step' to proceed to the next section

11. Review and Declaration

This section displays your completed refund request and allows you to review it prior to submission.

Step	Action
(1)	Click here to expand or collapse all steps at once

Step	Action
(1)	Click on the drop-down arrow to review the details in this step

Step	Action
(1)	Click on each step to review every section

Step	Action
(1)	Click here to edit the details in this section

Step	Action
(1)	Click on ellipsis to edit or delete and Authorized Signatory from the list.

The declaration details are taken from your registration data held by the FTA.

Step	Action
(1)	Mark the checkbox to confirm that you have agree to the terms and conditions on this refund screen

Step	Action
(1)	Click on 'Submit' to submit the refund request.

12. Acknowledgement

You have successfully submitted the refund request!

Make a note of the application number for future reference. You can also access this refund request from the VAT 311 tile within the VAT module.

Step	Action
(1)	Click on 'Back to Dashboard' to go back to dashboard.

Step	Action
(1)	Click on 'Download' to download a copy of the submitted refund request acknowledgement.

13. Correspondences

After submission of the VAT refund request, applicant receives the following correspondences:

Application submission acknowledgment
Application approval or rejection notification
Additional information notification (only if FTA requires more information to assist with their review of your application)

📋 GCC Tax Laws

Initiate Direct Refund Claim by VAT Registrants - VAT 311 - User Manual - Oct 2022