What is EmaraTax?

On successful login to UAE PASS, your UAE PASS account is linked to your EmaraTax account. You are automatically logged in to your EmaraTax account and redirected to your EmaraTax dashboard. Federal Tax Authority Login to EmaraTax using UAE PASS - Taxpayer User Manual Page 11

1. Glossary Applicant: Person applying for a Private Clarification. Business Day: Any day of the week, except weekends and official holidays of the Federal Government. Clarification: An official document issued by the FTA in response to a request from a specific Person regarding the Tax treatment of specific transactions. Corporate Tax: The Tax imposed under Federal Decree-Law No. 47 of 2022 on Taxation of Corporations and Businesses and its amendments, on juridical Persons and Business income. Domestic Designated Filing Entity: means (a) a Constituent Entity that files the Top-up Tax Return and pays the Top-up Tax on behalf of all members of a Domestic Main Group, a Domestic Minority-owned Subgroup or a Reverse Hybrid Entity; or (b) a Joint Venture or JV Subsidiary that files the Top-up Tax Return and pays the Topup Tax on behalf of all members of a Domestic JV Group. EmaraTax: The FTA’s core Tax system. Excise Tax: Tax imposed under Federal Decree-Law No. 7 of 2017 on Excise Tax and its amendments. FTA: Federal Tax Authority. Legal Representative: The guardian or custodian of an incapacitated Person or minor, or the bankruptcy trustee appointed by the court for a company that is in bankruptcy, or any other Person legally appointed to represent another Person. Person: A natural or juridical person. Registrant: The Taxable Person who has been issued a Tax Registration Number. Tax: Every Tax imposed under the Tax Law, that the FTA is mandated to administer, collect and enforce, i.e. Corporate Tax, Excise Tax and VAT. Private Clarifications | Tax Procedures | TPGPC1 3