What is a Tax Registration Number (TRN)?

Article 25 – Stating the Tax Registration Number The Taxable Person, or any other Person authorised in writing by the Taxable Person, shall state the Tax Registration Number on all correspondence and dealings with the Authority, Tax Returns and any document related to Tax. Article 25 (bis) – Statute of Limitation12, 13 Chapter Eleven – Final Provisions

Article 1 - Definitions1 In the application of the provisions of this Decree-Law, the following words and expressions shall have the meanings assigned against each, unless the context otherwise requires: State Minister Authority Tax Excise Goods : : : : : Import : Export Person Taxable Person : : : Designated Zone : Warehouse Keeper : United Arab Emirates. Minister of Finance. Federal Tax Authority. Excise Tax. Goods that will be determined as being subject to Tax by a Cabinet Decision upon the recommendation of the Minister. The arrival of goods from abroad into territory of the State. The departure of goods from the territory of the State. A natural or legal person. Any Person registered or obligated to register for Tax purposes under the provisions of this Decree-Law. Any fenced area established as a free zone that cannot be entered or exited except through a designated road, and any area designated by the Authority as being subject to the supervision of a Warehouse Keeper, in accordance with the provisions of the Executive Regulation of this Decree-Law. Any Person approved and registered at the Authority to supervise a Designated Zone in accordance with the provisions of the Executive Regulation of this Decree- 1 Article amended as per Federal Decree-Law No. 19 of 2022 Federal Decree-Law No. 7 of 2017 and its amendments – As published by the Ministry of Finance 2 Tax Registration : Tax Registration Number (TRN) Registrant Importer : Tax Return : Business : Refundable Tax : Due Tax : Payable Tax Deductible Tax : : Tax Period : Administrative Penalties : Administrative Penalties Assessment Stockpiler : Customs Legislation : Implementing States : Tax Evasion : : : : Law. A procedure whereby the Taxable Person or his Legal Representative registers at the Authority for Tax purposes. A unique number issued by the Authority for each Person registered for Tax purposes. The Taxable Person who has been issued with a TRN. The Person whose name appears for customs clearance purposes as the importer of the Excise Goods on the date of Import. Information and data specified for Tax purposes and submitted by the Taxable Person in accordance with the form prepared by the Authority. Any activity conducted regularly, on an ongoing basis and independently by any Person, in any location, which involves or may involve trading in Excise Goods. Amounts that have been paid and that the Authority may return to the Person pursuant to the provisions of this Decree-Law. Tax that is calculated and imposed pursuant to the provisions of this Decree-Law. The Due Tax that is due for payment to the Authority. The Tax that has been paid, or considered as have been paid, by a Taxable Person, which it may deduct in accordance with the provisions of this Decree-Law. A specific period of time for which the Payable Tax shall be calculated and paid. Amounts imposed upon a Person by the Authority for violating the provisions of this Decree-Law or Tax Procedures Law. A decision issued by the Authority in relation to the Administrative Penalties due. The Person who owns Excise Goods and cannot demonstrate that such goods had been previously subject to Tax pursuant to the conditions specified in the Executive Regulation of this Decree-Law. Federal and local legislation that regulates customs in the State. The States of the Gulf Cooperation Council that apply a Tax law pursuant to an issued legislation. The Person’s use of illegal means, resulting in the Federal Decree-Law No. 7 of 2017 and its amendments – As published by the Ministry of Finance 3 Tax Audit : Tax Assessment : Voluntary Disclosure : Tax Procedures Law : reduction of the amount of the Due Tax, non-payment thereof, or a refund of a tax that the Person did not have the right to have refunded. A procedure undertaken by the Authority to inspect the commercial records or any information, data or goods related to a Person to verify the fulfilment of its obligations in accordance with the provisions of this Decree-Law or the Tax Procedures Law. Shall mean the Tax Assessment as defined in the Tax Procedures Law. A form prepared by the Authority pursuant to which the Taxpayer notifies the Authority of any error or omission in the Tax Return, Tax Assessment or Tax Refund application in accordance with the provisions of the Tax Procedures Law. Federal Law No. 7 of 2017 on Tax Procedures and its amendments, and any other Federal law replacing it. Chapter Two – Application, Scope and Calculation of Tax

Article 79 - Stating the Tax Registration Number The Taxable Person or any other Person authorised in writing by him shall state the Tax Registration Number for Tax purposes on each Tax Return, notification, Tax Invoice, Tax Credit Note, and any other document related to Tax or correspondence as required under this Decree-Law or the referenced Federal Law No. 7 of 2017. Article 79 (bis) – Statute of Limitation38, 39 Title Eleven – Closing Provisions