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Document Type: MANUAL - User Manual
Guidance Code: register-vat-clearing-company-tinco
Year: 2022
Related Law: uae-indirect-vat-8-of-2017
Authority: Federal Tax Authority

Register VAT Clearing Company (TINCO) - Oct 2022

Register VAT Clearing Company (TINCO) - Date: Oct 2022

User Manual

Register VAT Clearing Company (TINCO)

Date: Oct 2022

Version 1.0.0.0

Document Control Information

Document Version Control

Version No.

Date

Prepared/Reviewed by

Comments

1.0

01-Oct-22

Federal Tax Authority

User Manual for EmaraTax Portal

Annexure - List of other user manuals that can be referred to

The below are the list of User manuals that you can refer to

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.

Navigating through EmaraTax

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

Button

Description

In the Portal

user-types

This is used to toggle between various personas within the user profile such as Taxable Person, Tax Agent, Tax Agency, Legal Representative etc

text-to-speech

This is used to enable the Text to Speech feature of the portal

toggle-english-arabic

This is used to toggle between the English and Arabic versions of the portal

screen-resolution

This is used to decrease, reset, and increase the screen resolution of the user interface of the portal

manage-account

This is used to manage the user profile details such as the Name, Registered Email Address, Registered Mobile Number, and Password

logout

This is used to log off from the portal

In the Business Process application

previous-step

This is used to go the Previous section of the Input Form

next-step

This is used to go the Next section of the Input Form

save-as-draft

This is used to save the application as draft, so that it can be completed later

1-2

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

The Federal Tax Authority offers a range of comprehensive and distinguished electronic services in order to provide the opportunity for taxpayers to benefit from these services in the best and simplest ways. To get more information on these services Click Here

Introduction

This manual is prepared to help the applicant who can be a VAT Registrant or an active member of a VAT Tax Group to navigate through the Federal Tax Authority EmaraTax portal to submit their VAT Clearing Company (TINCO) registration application. A TINCO registration allows the VAT Clearing Company (TINCO) to facilitate the imports of VAT goods for non-registered importers under suspension arrangements and direct imports.

On 'pre-approval' of the submitted registration application by the FTA, the applicant needs to procure a Financial Guarantee for the amount requested by the FTA from a bank or a financial institution, upload a scanned copy of the Financial Guarantee and submit the application to FTA. The applicant needs to schedule an appointment with FTA by sending a mail to the email address Freight.Forwarders@tax.gov.ae; and visit FTA office in person to submit the original Financial Guarantee document and 2 original copies each of the signed Tax Services Agreement and the Addendum. After reviewing the documents, FTA will approve the registration application and the TINCO will listed in the published list of VAT Clearing Companies in the FTA website.

Login to EmaraTax

Login to EmaraTax

  • 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 have forgotten your password, you can use the 'Forgot Password' feature to reset your password.

  • If you login via your registered email and password, on successful login, the EmaraTax online user dashboard will be displayed. If you had opted for 2 factor authentication, you will be required to enter the OTP received in your registered email and mobile number to successfully login.

  • 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.

Taxable Person Tile

Taxable Person Tile

Step

Action

(1)

  • Once you login to your EmaraTax Profile, you will be able to see all the Taxable Person profiles under your user account. Select the Taxable Person for which you wish to register the VAT Clearing Company – TINCO.

  • Click 'View' on the Taxable Person tile to get inside the selected Taxable Person.

VAT Clearing Company – TINCO Tile

VAT Clearing Company – TINCO Tile

Step

Action

(1)

'If you are an active VAT TRN holder or a member of VAT Group, a new tile will appear in your dashboard which will allow to register as a VAT Clearing Company – TINCO' Go to the VAT Clearing Company – TINCO tile and Click 'Register' to initiate the registration application.

Guidelines and Instructions

Guidelines and Instructions

Before initiating the service, a detailed instructions page will appear highlighting the detailed criteria and prerequisite for the service. The 'guidelines and instructions' page is designed to help you understand certain important requirements related to VAT Clearing Company – TINCO in the UAE. It also provides guidance on what information you should have in hand when you are completing the VAT Clearing Company – TINCO registration application.

Guidelines and Instructions

Step

Action

(1)

You are requested to read through the terms and conditions carefully. Once satisfied, you are requested to click checkbox to agree the terms and conditions.

Guidelines and Instructions

Step

Action

(1)

Click 'Start' to initiate the service.

Guidelines and Instructions

Step

Action

(1)

  • The application is prepopulated with the VAT Registration information.

  • Click 'OK' to continue.

Details of Applicant Section

Details of Applicant Section

  • The application is divided into a number of short sections which deal with various aspects of the registration process. The progress bar displays the number of sections required to complete the application. The section you are currently in is highlighted in blue. Once you progress to the next section successfully, the previous section will be highlighted in green.

  • In order to move from one section to the next, all mandatory fields of the current section must be completed. Any field that is not marked as 'Optional' is mandatory and must be filled out in order to move to the next section.

  • Ensure that data you enter in the application is identical to the relevant supporting documents in order to avoid rejection or resubmission of your application.

Details of Applicant Section

Step

Action

(1)

  • Provide the data related to number of Imports, Estimated value and VAT suspension.

  • Provide the supporting documents like Copy of Trade License, copy of filled in Tax Services Agreement and Addendum with your signature.

Details of Applicant Section

Step

Action

(1)

Click on the 'Save as Draft' button to save your application and return to continue working on your application later.

Details of Applicant Section

Step

Action

(1)

After completing all the mandatory fields, click 'Next Step' to save and proceed to the 'Communication Details' section.

Details of Applicant Section

Step

Action

(1)

  • You can avail suspension of the VAT up to the value of the guaranteed amount held by FTA due on the goods that will be imported on behalf of non-registered importers.

  • Click 'OK' to continue.

Communication Details

Communication Details

Step

Action

(1)

Enter the communication details of your branches if any. Your company name and communication details will be displayed in the published list of VAT clearing companies in the FTA tax.gov.ae website after your application is approved by FTA.

Communication Details

Step

Action

(1)

Fill the Communication details and click 'Add'.

Communication Details

Step

Action

(1)

The 'Action' option can be used to modify or delete the communication details you have provided if needed.

Communication Details

Step

Action

(1)

After completing all the mandatory fields, click 'Next Step' to save and proceed to the 'Review and Declaration' section.

Review and Declaration

Review and Declaration

The 'Review and Declaration' section provides a one page view of your registration application with the details you have provided.

Review and Declaration

Step

Action

(1)

If any corrections are required to the details provided, Click Edit, on the respective section which you want to correct.

Review and Declaration

Step

Action

(1)

After carefully reviewing all the information entered on the application, mark the checkbox to declare the correctness of the information provided in the application.

Review and Declaration

Ensure that you have uploaded all the supporting documents required to qualify your application and approved by the FTA.

Review and Declaration

Step

Action

(1)

Click 'Submit' to complete the VAT Clearing Company – TINCO registration application.

Post Application Submission

Post Application Submission

  • After your application is submitted successfully, a Reference Number is generated for your submitted application. Note this reference number for future purposes.

  • You can check the status of your application from your EmaraTax account by quoting the Application reference number'.

  • Once FTA has completed the review of your application and if satisfactory, FTA will 'pre-approve' your application. The status of your application will be changed 'Pre-approved' and you will receive a notification from FTA to submit a a Financial Guarantee for your VAT Clearing Company – TINCO application.

  • If FTA is not satisfied with the application, your application may get rejected or you may be required to provide additional supporting information. The status of your application will be changed to 'Rejected' or 'Awaiting Information' and you will receive a notification from FTA.

  • Read the 'What Next' and 'Important Notes'.

Post Application Submission

Step

Action

(1)

  • Click 'Download' to download a pdf copy of the acknowledgement screen.

  • Click 'Back to Dashboard' to navigate back to the Taxable Person dashboard.

Correspondences

Taxpayer receives the following correspondentes:

  • Application submission acknowledgment.

  • Additional information notification (only If FTA requires more information to assist with their review of your application).

  • Application approval or rejection notification.

Download Financial Guarantee Letter

Post Application Submission

Step

Action

(1)

Login to your EmaraTax account and click 'My Correspondence' inside your Taxable Person account to download the financial guarantee letter.

Post Application Submission

Step

Action

(1)

Click actions to download the Financial Guarantee letter.

Post Application Submission

  • The 'Financial Guarantee letter' contains the details of the guarantee amount requested by FTA. You can show this letter to the financial institution or bank from where you plan to procure your Financial Guarantee.

  • Ensure that the Financial Guarantee procured from your financial institution or bank:

    • Is in favour of Federal Tax Authority.

    • Must be valid for 12 months and auto renewable.

    • Should state that it is for the purpose of clearing VAT on behalf of non-registered importers.

Submit Financial Guarantee

Post Application Submission

Step

Action

(1)

Login to your EmaraTax account and navigate to your VAT Clearing Company – TINCO tile. Click 'Submit Financial Guarantee'

Post Application Submission

Step

Action

(1)

  • The application is prepopulated with the VAT Registration information.

  • Click 'OK' to continue.

Post Application Submission

Step

Action

(1)

  • You can view the Guarantee Amount required for your VAT Clearing Company – TINCO in calculated Guarantee Amount.

  • Click 'Add Guarantee Amount' to add your Financial Guarantee details.

Post Application Submission

Step

Action

(1)

  • Enter the Financial Guarantee details. The guarantee amount should be equal to or greater than the amount requested by FTA.

  • Upload a scanned copy of the Financial Guarantee and a copy of the 'official letter of undertaking' signed by the authorized signatory specifying the person who will deliver the original Financial Guarantee to the FTA.

  • Click 'Save'.

Application Submission of Bank Guarantee

Post Application Submission

Step

Action

(1)

  • Verify if the required Guarantee Amount has been uploaded.

  • Click 'Submit' to submit the application for FTA review.

Post Application Submission

Post Application Submission

  • Your application is resubmitted successfully, a Reference Number is displayed for your application. Note this reference number for future purposes.

  • The status of your request on the Dashboard will change to 'In Review' and you will receive an email from us to confirm receipt of your application.

  • You can check the status of your application from your EmaraTax account by quoting the Application Reference Number'.

  • You are required to submit the original copy of the financial guarantee issued by your bank or financial institution to FTA inorder to process your application further.

    Scheduling an appointment with FTA representative:

  • You can schedule an appointment with FTA representative by emailing Freight Forwarders -

    Freight.Forwarders@tax.gov.ae.

  • You need to submit the following documents to the FTA representative

    • 2 original copies of the filled in Tax Services Agreement and the Addendum

    • Original Financial Guarantee and 'official letter of undertaking' signed by the authorized signatory for the verification of the person visiting on your behalf.

  • Read the 'What Next' and 'Important Notes'.

Post Application Submission

Step

Action

(1)

  • Click 'Download' to download a pdf copy of the acknowledgement screen.

  • Click 'Back to Dashboard' to navigate back to the Taxable Person dashboard.

Correspondences

Taxpayer receives the following correspondentes:

  • Application submission acknowledgment.

  • Additional information notification (only If FTA requires more information to assist with their review of your application).

  • Application approval or rejection notification.

Post Application Submission

Step

Action

(1)

Once the bank Guarantee is submitted, The status of application will be changed to 'In review'.

Post Application Submission

Following approval of the registration application by FTA, you will receive TINCO registration number via email. The status of your registration will be 'active'.

Your company name and communication details will be displayed in the published list of VAT clearing companies in the FTA tax.gov.ae website.