• 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.

Action

(1)

On successful login, the Taxable Person list screen is displayed. It displays the list of the Taxable Person linked to your EmaraTax user profile. If there are no Taxable Person linked to your user profile, this list will be empty and you would need to create a Taxable Person.

Action

(1)

Select the Tax Group that needs to be amended from the Tax Group list and click 'View'.

Action

(1)

Click on 'Actions'

Action

(1)

Select 'Amend' to initiate the Amend Tax Group application.

The 'guidelines and instructions' page is designed to help you understand certain important requirements relating to Tax Group Amendment in the UAE. It also provides guidance on what information you should have in hand when you are completing the Tax Group Amendment application.

Action

(1)

• A screen will appear with guidelines and instructions.

• Read the guidelines and instructions for Tax Group Amendment and mark the checkbox to confirm.

Action

(1)

Click 'Start' to initiate the Tax Group Amendment application.

Action

(1)

Click 'Add Members', to add new member to the tax group, if required.

Action

(1)

If the member you intend to add to the Tax Group is already registered, select 'Yes' for the question 'Is this member registered for VAT?'

Action

(1)

• Provide the TRN or TIN of the member. If the TRN or TIN is valid, the legal name of the member will be displayed by EmaraTax.

• Enter all the mandatory information.

• The taxable supplies and expenses figures must only be reported in UAE Dirhams (AED).

Action

(1)

Click 'Add member' after entering all the details.

• After adding the member, dash board displays member status 'To be added'.

• Upon approval of the application by the FTA, the status of the TRN of the members will be changed from 'Approved' to 'Suspended'.

• The members may also be required to submit a final tax return which will be generated by EmaraTax.

Action

(1)

If a member you intend to add to the Tax Group is not registered with the FTA, select 'No' for the question 'Is the Member already registered with the FTA for VAT?'.

Action

(1)

Enter all the mandatory information and click 'Proceed for VAT Registration' to initiate the VAT registration for the un-registered member.

Action

(1)

It is required to complete all the sections of the VAT registration for this un-registered member.

• Refer the VAT registration user manual for completing the VAT registration sections of the un-registered member.

• On approval of the application, for the members newly registered by the representative member – A new taxable person account is created and will be assigned to the EmaraTax online user account of the representative member.

Action

(1)

After completing all the sections, click 'Next Step' to continue with the Amend Tax Group application.

Inside the Tax Group Member tile, EmaraTax will display all the members of the registered Tax Group.

Action

(1)

• Select the member you would like to remove from the Ta Group.

• Within the Action dots you will be able to see option to 'Remove Member'. Click on Remove Member.

Action

(1)

Enter all the mandatory fields.

Action

(1)

Click 'Remove Member' and continue with the Amend Tax Group application.

Upon approval of the amendment application form by FTA to remove a tax group member, status of the members changes as follows :

• For members who have a TRN – The status of the TRN is changed from 'Suspended' to 'Approved' and the TRN becomes active again.

• For members who have a TIN – will be registered for VAT based on the eligibility criteria and a TRN will be issued.

• It is the obligation of such members to re-examine their individual position upon exiting the Tax Group and apply for a VAT deregistration if required.

Action

(1)

Click 'Yes' to proceed and the remove member application will be displayed.

Action

(1)

Click 'Next Step' to save and proceed to the 'Tax Group Details' section.

• In the Tax Group Details section, the turnover details and tax group control conditions are displayed by EmaraTax.

• You may amend tax group control conditions in this section, if required.

Action

(1)

You may amend the Tax Group Control conditions, if required.

Action

(1)

After entering all the mandatory details, click 'Next Step' to save and proceed to the 'Authorized Signatory Details' section.

Action

(1)

• The Authorised Signatory List of the registered Tax Group will be displayed by EmaraTax.

• If you want to add any Authorized Signatory to the list, click on 'Add Authorized Signatory'.

Action

(1)

• A new screen will be displayed to add new Authorized Signatory.

• Enter all the mandatory information and upload the documents.

• Click on 'Add'.

• Evidence of authorization may include a Power of Attorney or similar in the case of legal persons.

• You can add one or more authorized signatory, if required.

Action

(1)

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

This section highlights all the details entered by you across the application. You are requested to review and submit the application formally.

Action

(1)

• After carefully reviewing all of the information entered on the application.

• Mark the checkbox to declare the correctness of the information provided in the application.

Action

(1)

Click 'Submit' to submit Tax Group Amendment application.

After your application is submitted successfully, a Reference Number is generated for your submitted application. Note this reference number for future communication with FTA.

What's next?

• Once the application is submitted, the FTA shall approve, reject or resubmit for additional information and notify the applicant accordingly.

• If the FTA requires any further details from you in order to assist with the verification of your application, you will receive an email notification setting out the information required from you.

• Once the FTA confirms acceptance of your application, you will be notified on the decision.

• The status of your application in the dashboard will be updated accordingly. You may check your application status in the dashboard from time to time.

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