United Arab Emirates Tax Updates: September 2023

Federal Tax Authority (FTA) has published Taxpayer user manuals

Change Corporate Tax Period: CT Change Corporate Tax Period Taxpayer Training Manual EN.pdf
Corporate Tax De Registration: CT De-Registration Taxpayer Training Manual EN.pdf
Small Business relief: Small Business Relief Guide - EN - 29 08 2023.pdf (tax.gov.ae)
Registration of Juridical Persons: R CT Registration of Juridical Persons - EN - 31 08 2023 final.pdf (tax.gov.ae)

Federal Tax Authority (FTA) has published VAT Guides

The FTA published 4 new user VAT process and procedure manuals on the EmaraTax Portal on VAT Voluntary Disclosure, Process Final VAT return, VAT Returns form - VAT 201 and Resubmit VAT Voluntary Disclosure. You can access the resources through the provided link.

VAT Voluntary Disclosure: DownloadOpenTextFile (tax.gov.ae)
Process Final VAT return: DownloadOpenTextFile (tax.gov.ae)
VAT Returns form - VAT 201: DownloadOpenTextFile (tax.gov.ae)
Resubmit VAT Voluntary Disclosure: DownloadOpenTextFile (tax.gov.ae)

Ministry of Finance enables UAE pass for all services

The UAE Ministry of Finance today announced the enablement of the UAE Pass digital identity for all its services across systems, in line with the UAE’s efforts to enhance digital quality of life.

The Ministry of Finance replaced the traditional login feature on its services page, and exclusively adopted the UAE Pass login mechanism, starting from August 2023. Hence, the Ministry encourages its customers to register with the digital identity to continue benefiting from its digital services.

Tax advisory