The following procedures with respect to tax registration and de-registration shall be followed:

  1. A Tax Registration application shall be submitted by the non-registered Taxable Person or any other Person who has the right to be registered to the Authority according to the forms adopted by the Authority in this regard. Excise registration can be obtained by filling up the online form on the FTA website at https://eservices.tax.gov.ae/ and VAT registration can be obtained by registering on https://eservices.tax.gov.ae/
  2. A Tax de-registration application shall be submitted to the Authority by the Registrant who is required or has the right, to be deregistered based on the forms adopted by the Authority in this regard.
  3. The Authority shall review the tax registration or de-registration application in accordance with the rules adopted in this regard.
  4. Tax registration or de-registration shall be finalised by issuing the Tax Registration Number for the applicant, or cancelling this number, or reactivating the Tax Registration Number if the Authority re-registers a Person, as the case may be.
  5. The Authority shall notify the Person of his tax registration or de-registration or the reactivation of his registration based on the mechanism adopted thereby in this regard.
  6. A Registrant shall within (20) business days notify the Authority of any of the following:
    1. Any change to the name, address, articles of association, or nature of the Business of that Registrant.
    2. Any change to the address from which any Business is conducted by that Registrant.
  7. The Government body responsible for issuing business licences shall inform the Authority in writing of any licences that has been issued thereby on the form specified by the Authority, within (20) business days from issuing the licence, provided that such notification include the following:
    1. The name of the business.
    2. The type of commercial licence.
    3. The commercial licence number.
    4. The date of issuance of the commercial license.
    5. The registered address of the business.
    6. Description of the activities of the business.
    7. The details of the owners and directors of the business.
    8. Any other information requested by the Authority.
  8. Any Person appointed as a Legal Representative is required to give a notice of his appointment to the Authority within (20) business days from the appointment date, such notice shall be in writing or by the form determined by the Authority, and shall include the following:
    1. The type of appointment.
    2. The Person’s responsibilities.
    3. The duration of the appointment, in the case of fixed-term appointment.
    4. The name, address and Tax Registration Number, if applicable, of the Taxable Person who is represented by the Legal Representative.
    5. The name and address of the Legal Representative.
    6. The legal basis of the appointment.
  9. When a notice is given in accordance with point 8 above, it shall be accompanied by appropriate evidence of the appointment of the Legal Representative, such as a copy of the document that states the legal basis for the appointment.
  10. The Authority may request further information from the applicant about the appointment of the Legal Representative and may obtain from other persons information relating to the appointment in order to verify the details of the appointment.
  11. Where the Authority accepts the appointment of the Legal Representative, it will notify the Legal Representative of the acceptance of his appointment within (20) business days as of such acceptance.

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The entire contents of this article is solely for information purpose and have been prepared on the basis of relevant provisions and as per the information existing at the time of the preparation.. It doesn't constitute professional advice or a formal recommendation. The author has undertook utmost care to disseminate the true and correct view and doesn't accept liability for any errors or omissions. You are kindly requested to verify & confirm the updates from the genuine sources before acting on any of the information's provided herein above.

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