Can I get a tax clearance certificate?
You can apply online, but the conditions for getting a certificate are not covered in these materials. Tell me which certificate you mean, for example a VAT clearance certificate.
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The detail
An application process exists: the FTA user manual shows a VAT clearance certificate is requested through the 'Clearance certificate' tile on the FTA portal. The supplied sources set fees for a range of certificates and conditions for a Tax Residency Certificate only; no eligibility conditions for a clearance certificate appear here. The answer therefore turns on which certificate you actually need.1
What the law says
- A VAT clearance certificate application is initiated through the 'Clearance certificate' tile on the FTA portal.1 Based on FTA guidance
- The Authority may issue a Tax Residency Certificate to a tax resident if satisfied the person meets the conditions of Articles 3 or 4 of Cabinet Decision No. 85 of 2022.2
- Fixed fees apply to FTA certificates; for example, AED 500 for the review and issuance of an electronic Tax Residency Certificate to a registrant, and AED 250 for a paper copy.3
What it depends on
Check before you rely on it
- State which certificate you need (e.g. VAT clearance certificate), and log into the FTA portal to check the application requirements for it.
Sources (3) — read the official text
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Read the article
Initiate Clearance certificate Step (1) Action Go to Clearance certificate tile. Click 'View All' to initiate the clearance certificate application. Federal Tax Authority Clearence Certificate - Taxpayer User Manual Page 9
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Article 5 – Tax Residency Certificate
Read the article
Article 5 – Tax Residency Certificate 1. The Person who is considered a Tax Resident in the State in accordance with the provisions of Articles 3 or 4 of this Decision, may make an application to the Authority for the purpose of issuing a Tax Residency Certificate to that Person. 2. The application referred to in Clause 1 of this Article shall be submitted in accordance with the form and manner specified by the Authority. 3. If the Authority is satisfied that the applicant meets the requirements set out in Articles 3 or 4 of this Decision and that the application was submitted in accordance with Clause 2 of this Article, the Authority may approve the application and issue the Tax Residency Certificate.
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Article 6 – Publishing and Coming into Effect1
Read the article
Article 6 – Publishing and Coming into Effect1 This Decision shall be published in the Official Gazette, and shall enter into effect after 30 days from the date of its publishing. 1 The amendments contained in Cabinet Decision No. 7 of 2023 shall come into effect as of 1 June 2023; the amendments contained in Cabinet Decision No. 111 of 2023 shall come into effect as of 1 December 2023. Cabinet Decision No. 65 of 2020, and its amendments - Unofficial translation 3 Table of Fees for the Services Provided by the Federal Tax Authority Appendix to the Cabinet Decision No. 65 of 2020, and its Amendments No. Service description Fee (in AED) 1 Issuance of an attested paper tax registration certificate (new/replacement). Issuance of an attested paper warehouse keeper registration certificate (new/replacement). Registration of a designated zone, pursuant to the provisions of the Federal Decree-Law No. 7 of 2017 on Excise Tax. Registration and renewal of registration of a natural person as a tax agent in the register of tax agents.2 Registration and renewal of registration of a juridical person as a tax agent in the register of tax agents.3 Registration of an accounting software vendor with the Authority. Renewal of the registration of an accounting software vendor with the Authority. Submission of an application for the issuance of a Tax Residency Certificate. Review of the application and issuance of an electronic Tax Residency Certificate to a registrant with the Authority. Review of the application and issuance of an electronic Tax Residency Certificate to a legal person not registered with the Authority. Review of the application and issuance of an electronic Tax Residency Certificate to a natural person not registered with the Authority. 250 for each certificate. 250 for each certificate. 2,000 for every year. 2 3 4 5 6 7 8 9 10 11 3,000 for every 3 years. 10,000 for each year. 10,000 for each year. 10,000 for each year. 50 for each application. 500 for each application. 1,750 for each application. 1,000 for each application. 2 Amended in accordance with Cabinet Decision No. 111 of 2023. 3 Amended in accordance with Cabinet Decision No. 111 of 2023. Cabinet Decision No. 65 of 2020, and its amendments - Unofficial translation 4 No. Service description Fee (in AED) 12 Printing of a paper copy of the electronic Tax Residency Certificate issued under items no. 9, 10, and 11 of this table (new/replacement). Submission of application for the issuance of a Certificate of Commercial Activities. Review of the application and issuance of an electronic Certificate of Commercial Activities. Printing of a paper copy of the electronic Certificate of Commercial Activities issued under item no. 14 of this table (new/replacement). A private clarification request relating to one tax.4,5,6 250 for each certificate. 13 14 15 16 17 50 for each application. 500 for each application. 250 for each certificate. 1,500 for each application. A private clarification request relating to more than one 2,250 for each tax.4,5,6 application. 4 Added in accordance with Cabinet Decision No. 7 of 2023 and effective from 1 June 2023. 5 Article 2 of Cabinet Decision No. 7 of 2023 states that “For the purposes of this Decision, a private clarification means the clarification issued by the Authority in the form of a document stamped and signed by the Director General of the Federal Tax Authority or his delegate or his representative, in relation to specific tax technical matters and for a specific taxpayer, according to a private clarification request that he submits through the form prepared for that purpose on the Authority’s website and the documents attached to that form”. 6 Article 3 of Cabinet Decision No. 7 of 2023 states that “The Authority may refund the fees stated in Article 1 of this Decision for a private clarification request relating to one tax or a private clarification request relating to more than one tax, to the applicant in the cases where the Authority does not issue the private clarification required”. Cabinet Decision No. 65 of 2020, and its amendments - Unofficial translation 5
Written by AI from the FTA sources above and checked before display. Not tax advice or official FTA information - confirm with a tax adviser before you act. Full disclaimer
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