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Federal Tax Authority continues phase two of its Corporate Tax Awareness Campaign with a workshop for SMEs in Ras Al Khaimah Federal Tax Authority urges resident juridical persons with licenses issued in January and February to submit Corporate Tax registration applications by 31 May 2024 Federal Tax Authority urges business sectors to share suggestions for sustainably developing tax services, aligning with ‘Zero Government Bureaucracy Programme’ Federal Tax Authority: EmaraTax smart tax services application is a landmark step towards enhancing quality of the Authority’s services The Federal Tax Authority upgrades three key Services in line with UAE’s Government Services 2.0 Framework Federal Tax Authority Enables Taxpayers Subject to Corporate Tax to Submit Registration Requests at 23 Government Service Centres across Emirates The FTA Approves 27,330 Refund Requests Totalling AED 2.02 Billion for UAE Nationals Building New Residences Until 2023

ECONOMIC SUBSTANCE REGULATIONS

The Federal Tax Authority Responsibilities


Based on Cabinet Resolution No. 57 of 2020, the Federal Tax Authority is hereby appointed as the National Assessing Authority and shall carry out the functions prescribed to it under the resolution, including:

 

  • Undertake assessments to determine whether a Licensee or an Exempted Licensee has met the Economic Substance Test pursuant Article 7 of Cabinet Resolution No. 57 of 2020.
  • Impose the administrative penalties pursuant to Articles 13, 14 and 15 of Cabinet Resolution No. 57 of 2020.
  • Head and decide on appeals pursuant to Article 17 of Cabinet Resolution No. 57 of 2020.
  • Carry out the reporting requirements set out under Article 10 of Cabinet Resolution No. 57 of 2020.
  • Exercise any other powers of functions as required to implement the Cabinet Resolution No. 57 of 2020; and
  • Exercise any other powers or functions as may be required to implement any decisions of the competent Authority or the Minister of Finance issued pursuant to the Cabinet Resolution No. 57 of 2020.

 

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How to contact the Federal Tax Authority

 

You can contact the authority via the e-mail designated for the inquiries of Economic Substance Regulations FTAESR@tax.gov.ae

 

 

Economic Substance Regulation appeal request



You can apply for Economic Substance Regulation appeal request by visiting Ministry of Finance ESR Dashboard on the following link https://eservices.mof.gov.ae/Shared/

 

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