Issuance of Tax Certificates
Are you looking for a Tax Residency Certificate in Dubai?
- Tax Residency Certificates (TRCs) to enable applicants to take advantage of Double Tax Avoidance Agreements (DTAA) on income signed by the UAE
- Commercial Activities Certificates (CACs)
- Tax Residency Certificates (TRCs) for Domestic purposes.
Eligibility Criteria:
Natural persons
The applicant must have been a resident of the UAE for at least 180 days. Also an annual lease agreement officially documented by the competent authorities, such as EJARI in Dubai, municipalities in other Emirates and free zone authorities must be attached to the application.
Legal persons
In order to be eligible to apply for a TRC, the legal person must have been established for a period of at least one year. Financial accounts must be audited or prepared by an accredited audit firm and attached with other required documents to the application. The report must be certified and stamped by the audit firm. The audited financial report to be attached to the application must cover the year for which the certificate is requested. If the certificate is requested for the present year, the audit report must be covering the past year.
* Note: Offshore companies are not allowed to apply for the service because they are not listed in the Double Taxation Avoidance agreements.
TAX Residency Certificate for Treaty purposes
Applicant is a natural person:
- Passport
- Valid Residence Permit
- Emirates ID, (EID filled must match the name on the card for verification).
- A certified copy of residential lease agreement
- Source of income/salary certificate
- A bank statement issued by a local bank covering 6 months within the financial year related to the request
- Entry and exit report from Federal Authority of Identity and Citizenship or a local competent Government entity.
- Proof of permanent place of residence
- Certified lease agreement or electricity bill under the name of the applicant.
- Title deed in case of private property.
Source of income:
- For self-employed individuals, provide a trade license and share certificate.
- If the applicant owns a property and uses the earnings as a source of income, provide a lease agreement if the property is leased.
- If the applicant is retired, provide a letter addressed to the FTA stating that they are using their own savings, bonds, or investments. Additionally, provide an official supporting document.
- If the applicant is sponsored by their husband or wife, provide a salary certificate, Marriage certificate or proof of income of the sponsor.
Applicant is a legal person:
- Trade License
- Memorandum of Association.
- Proof of Authorization (from Memorandum of Association or Power of Attorney)
- Copy of the audited financial report certified by an independent auditor, stamped and signed by the auditing company (The financial audit report must cover the same requested start date of the financial year in the application or the year before).
- Certified Lease agreement/ tenancy contract for the office.
- A bank statement issued by a local bank covering 6 months within the financial year related to the request
Applicant is a legal person – Government entity:
- A copy of the Decree or Government Decision or Trade license.
- Request letter issued by the person (the Government entity) The applicant is a Legal person / or Government entity applying for a Commercial activity certificate
- Trade license
- Requesting letter issued by the applicant for Commercial Activities Certificates
Applicant is a natural person spent in the UAE above 183 days:
- Passport (mandatory)and Emirates ID / UAE Visa residence if available.
- Entry and exit report from Federal Authority of Identity and Citizenship or a local competent Government entity.
Applicant is a natural person spent in the UAE less than 183, and equal or more than 90 days:
- Passport (mandatory) and Emirates ID/ UAE Visa residence if available.
- Entry and exit report from Federal Authority of Identity and Citizenship or a local competent Government entity.
- Source of income/salary certificate/ Other proof of carrying on a business in the UAE. Or Proof of permanent place of residence: Title deed, EJARI, Utility Bills or Other long-term Rent Contract.
Applicant is natural person spent in the UAE less than 90 days or other situations:
- Passport (mandatory)and Emirates ID / UAE Visa residence if available.
- Entry and exit report from Federal Authority of Identity and Citizenship
- Proof of Financial and Personal Interests (The place of the natural person’s occupation, familial and social relations, cultural or other activities, place of business, place from which the property of the natural person is administered and any other relevant facts and circumstances should be considered in the determination of whether a natural person’s center of financial and personal interests is in the State).
- proof of permanent place of residence: Title deed, EJARI, Utility Bills or Other long-term Rent Contract.)
What is the Tax Residency Certificate validity period?
The Tax Residency certificate is valid for one year from the beginning of the financial year selected by the applicant
What is the Commercial activities certificate validity period?
The validity is for one year from the date selected by the applicant
How to obtain the Exit & Entry report?
Through the Federal Authority for Identity, Citizenship, customs & Port Security Application (UAEICP)
What should be considered when applying for the Tax Residency Certificate?
The requested period (financial year) for the Tax Residency Certificate should be after the establishment date of the company.
It is important to ensure that the selected year has already passed.
What is the required timeframe for a recently established company?
A recently established company should have completed one year of operation before being eligible to apply for the Tax Residency Certificate.
