Version No.

Date

Prepared/Reviewed by

Comments

1.0

01-Oct-22

Federal Tax Authority

User Manual for EmaraTax Portal

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.

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. 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

Action

(1)

Click on 'Actions'

Action

(1)

Select 'Deregister' to initiate the Tax Group De-Registration application.

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

Action

(1)

• A screen will appear with guidelines and instructions.
• Read the guidelines and instructions for Tax Group De-Registration and mark the checkbox to confirm.

Action

(1)

Click 'Start' to initiate the Tax Group De-Registration application.

Action

(1)

• Before submitting the deregistration application, ensure that the details in the VAT profile of each member, including bank details are up to date.
• Click 'Edit / Review' if you want to modify your bank details before proceeding with the deregistration application.
• Click 'Proceed to Deregistration' if you want to proceed directly to the Tax Group deregistration application.

• The application is divided into a number of short sections which deal with various aspects of the Tax Group De-Registration process. The progress bar displays the number of sections required to complete the application. The section you are currently in, is highlighted as blue. Once you progress to the next section successfully, the previous section will be highlighted as 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 entered.
• Ensure that, the data you enter in the application, is matching to the relevant supporting documents, in order to avoid rejection or resubmission of your application.

Action

(1)

• Select the basis, on which you are de-registering from VAT.
• Based on the basis of deregistration selected, the input fields will vary. Provide the details and upload all the mandatory documents.
• Enter the Effective Date for De-registration.
• Upload supporting documents

• For a UAE Government body, EmaraTax provides additional fields to provide the Cabinet Decision Number, reason, date and attachments fields in order to proceed with the De-Registration application.
• Registrant should specify the estimated effective date of disbanding the Tax Group and provide the reason for such date.

Action

(1)

Click Next Step to proceed to the 'Member Status at De-Registration' section.

Action

(1)

• You are required to provide the details of each of the group member to accurately arrive at the TRN status of each of the members.
• Click on 'Input Turnover' to update the turnover details of each member in the Tax Group.

Action

(1)

Enter the Taxable supplies and Taxable expenses details and click on 'Update'.

Action

(1)

Enter the answers to the question and add the respective members.

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 De-Registration 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 pre-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'.