How do I pay tax to the FTA?

Article 9 – Determination of Payable Tax 1. The Taxable Person shall, when paying any amount to the Authority, specify the type of Tax and the relevant Tax Period to which the amount relates and the Authority shall allocate the amount paid accordingly. 2. When a Taxable Person makes any payment without specifying the type of Tax or the Tax Period, the Authority shall have the right to allocate the full amount or part thereof for settlement of Tax or amounts due, as specified in the Executive Regulation. 3. If the Taxable Person pays an amount greater than the value of the Payable Tax, or has a credit balance with the Authority, the Authority may allocate the amount or credit balance to settle any Tax or liabilities to the Authority, within a period not exceeding (5) five years from the end of the relevant Tax Period referred to in Clause 2 of Article 38 of this Decree-Law, as specified in the Executive Regulation.8 4. If the Taxable Person pays an amount less than the value of the Payable Tax, the provisions of Chapter Four of Title Three and Chapter Two of Title Five of this Decree-Law shall apply. Chapter Four – Voluntary Disclosure

Article (16) Payment of Tax Subject to the provisions of Articles (14) and (15) of this Agreement, a person required to file tax returns shall pay the Due Tax for each month of the Gregorian year within 15 days from the end of the month.

To submit the tax return, a registrant has to: 1 Access the e-services portal on the FTA website eservices.tax.gov.ae, click on the “Value Added Tax” tab to find Tax Returns, then choose “VAT201” then “New Tax Return”. 2 Complete the form: Fill in all the information concerning sales and other outputs as well as expenditures and other inputs as follows: a Value without VAT. b VAT rate value Based on data entered, the system calculates the payable or refundable VAT for the relevant tax period. 3 Review all information entered into the form after all fields have been carefully filled in and confirmed, and after verifying the accuracy of the information, click "Submit." 4 Pay due VAT by clicking the “My Payments” tab, and make sure payment dates are met in due time. Pay your taxes on time area registrant is required to pay any outstanding amounts by the due date of tax return submission, i.e. by the 28th day of the month following the end of a tax return period (or on the next working day if the date coincides with a public holiday or weekend). It is important that a registrant pays taxes as early as possible before they are due and not wait until the last day, to avoid any unforeseen circumstances that might cause delays in the FTA receiving the payment (for example, the bank may need two or three working days to carry out a transfer). The FTA provides various payment channels tailored to the needs of all its registered categories to facilitate the payment of taxes due: - The UAE Funds Transfer System (UAEFTS) of the Central Bank, where a Generated International Bank Account Number (GIBAN) is allocated to each person registered with the FTA, enabling the taxable person to pay the tax in a variety of flexible methods. The system has no extra financial obligations or fees and o¬ffers real-time transfer of funds between bank accounts. It also provides the opportunity to pay due taxes through the branches of some 77 banks, money exchange agencies and financial institutions throughout the UAE, where payments can be submitted using the GIBAN. Bank cards can also be used for payments. - Through the new e-Dirham Gateway via FTA e-services or credit cards.

Article 11 – Payment of Tax 11.1 The Constituent Entity, Joint Venture, JV Subsidiary or Domestic Designated Filing Entity must pay any Top-up Taxes in accordance with Article 2 in UAE Dirhams, on the date the Top-up Tax Return is due.