If you are an existing user and are facing this issue, please contact our Call Center at 80082923 or email us at info@tax.gov.ae and provide screenshots of the issue you are facing along with your GIBAN.
 
If you are a new user and have just registered with the FTA, it will take a couple of hours for your GIBAN to be activated by the Central bank of the UAE. Once this is done, you should be able to create a payment reference number in EmaraTax and complete your GIBAN payment.

Yes. You should have a UAE Pass account to be able to use the “Login with UAE Pass” feature in EmaraTax.

For more information about UAE Pass and to learn about how to create an account, please refer to the UAE Pass website (https://selfcare.uaepass.ae/).

You can login with UAE Pass using your email or mobile number or Emirates ID registered with your UAE PASS account.  Please note that in-order to use Emirates ID, your UAE PASS account should be a verified account.

The link between your UAE Pass and EmaraTax accounts is your email address. A step-by-step infographic on how to login to your EmaraTax account using UAE Pass is available here. For detailed information on how to login to EmaraTax using UAE Pass, please refer to the detailed guide.

If you use more than one EmaraTax login credential (i.e. you access your EmaraTax account using more than one email address), please note that your UAE Pass account can only be linked to one of your EmaraTax login emails. 

If you use more than one EmaraTax login email and one of those login emails matches your UAE Pass registered email, your UAE Pass account will be automatically linked to the EmaraTax account that matches your UAE Pass registered email. If your UAE Pass registered email does not match with any of your EmaraTax login emails, a pop-up window will appear on your screen where you can enter the EmaraTax login account email which you want to link to your UAE Pass account.

No. When you link your UAE Pass account to your EmaraTax account, a Unique User Identification Number (UUID) from UAE Pass is stored against your EmaraTax account. This UUID will not change if you later change your UAE Pass registered email or your EmaraTax login email. 

You cannot delink your UAE Pass account from your EmaraTax account. To do so, you need to contact the FTA’s Contact Center by calling 80082923 or sending an email to info@tax.gov.ae.

In this particular scenario, it is not advisable for your company’s employees to link their individual UAE Pass account to the company's EmaraTax account. The employees will need to create their individual EmaraTax accounts. The company's EmaraTax account admin user provides "Write" or "Display" access to each of these employees’ individual EmaraTax accounts using the "User Authorization" functionality in EmaraTax. Once this is completed, each employee can link their respective UAE Pass account with their EmaraTax account.

All taxable persons are required to register for UAE Corporate Tax and obtain a Corporate Tax Registration Number as per the UAE Corporate tax law and following implementing decisions.
-The Federal Tax Authority may also request certain Exempt Persons to register for UAE CT.
- UAE branches of domestic companies are an extension of their “parent” or “head office” and are not considered separate legal entities. Therefore, UAE branches of a domestic juridical person are not required to separately register or file for UAE CT. 
-  Please click on the link below  for FAQs https://tax.gov.ae/en/faq.aspx

UAE-resident businesses who make taxable supplies in the UAE must mandatorily register for VAT, provided the value of their taxable supplies and imports in the last 12 months exceeded, or is expected to exceed in the next 30 days, the mandatory registration threshold of AED375,000.
UAE-resident businesses who make taxable supplies in the UAE may voluntarily register for VAT if the value of their taxable supplies and imports, or taxable expenses, incurred in the last 12 months exceeded, or is expected to exceed in the next 30 days, the voluntary registration threshold of AED 187,500
Non-UAE-resident businesses that make taxable supplies in the UAE must also mandatorily register for VAT, regardless of the value of its taxable supplies and imports, where there is no other person obligated to pay the due tax on these supplies in the UAE.

All taxable persons are required to register for UAE Corporate Tax and obtain a Corporate Tax Registration Number as per the UAE Corporate tax law and following implementing decisions.
-The Federal Tax Authority may also request certain Exempt Persons to register for UAE CT.
- UAE branches of domestic companies are an extension of their “parent” or “head office” and are not considered separate legal entities. Therefore, UAE branches of a domestic juridical person are not required to separately register or file for UAE CT. 
-  Please click on the link below  for FAQs https://tax.gov.ae/en/faq.aspx

UAE-resident businesses who make taxable supplies in the UAE must mandatorily register for VAT, provided the value of their taxable supplies and imports in the last 12 months exceeded, or is expected to exceed in the next 30 days, the mandatory registration threshold of AED375,000.
UAE-resident businesses who make taxable supplies in the UAE may voluntarily register for VAT if the value of their taxable supplies and imports, or taxable expenses, incurred in the last 12 months exceeded, or is expected to exceed in the next 30 days, the voluntary registration threshold of AED 187,500
Non-UAE-resident businesses that make taxable supplies in the UAE must also mandatorily register for VAT, regardless of the value of its taxable supplies and imports, where there is no other person obligated to pay the due tax on these supplies in the UAE.

The information given below is intended to help determine your eligibility to apply for this service:
For VAT registration 

1. By businesses resident in the GCC
• If you have a Place of Residence in the UAE and are making supplies of goods/services in the UAE, you are required to register for VAT when either:
o Your taxable supplies or expenses was more than AED375,000 in any past period of 12 months or less
o Or, you expect that your taxable supplies or expenses will be more than AED375,000 in the next 30 days

 

• Alternatively, if you are not required to register, you will be eligible to apply for registration if either:
o Your taxable supplies or expenses were more than AED187,500 in the last 12 months or less
o Or, you expect that taxable supplies or expenses will be more than AED187,500 in the next 30 days

 

2. By Federal or Emirate Government Bodies and Charities
• All Designated Government Bodies and Designated Charities must register for VAT purposes, subject to relevant entity being listed in Cabinet Decision. More details on this subject can be obtained from the FTA if required.

 

3. By businesses resident outside the GCC
• You are required to register if you are making or expect to make supplies of goods or services in the UAE and there is no other person who is required to account for the VAT due in the UAE on your behalf.

 

For exception from VAT registration 

• You may apply for exception from VAT registration if you only make zero-rated supplies and do not import any goods or services that are subject to reverse charge. You are not eligible for exception from VAT registration if you make zero-rated supplies along with standard rated supplies. The following supplies are eligible for zero-rating: 

o Exports 
o Certain international transportation services
o Certain aircraft or vessels
o Certain investment precious metals
o First supply of certain buildings
o Crude oil and natural gas 
o Certain educational services
o Certain healthcare services

Phase 1 3 business days from the date the completed application was received Phase 2 20 business days from the date the completed application was received

For all GIBAN payments made using any UAE based financial institution including online banking portals, exchange houses or bank tellers, you must first log into EmaraTax, pre-select the liabilities you wish to make a payment for and generate a unique payment reference number. This payment reference number and the exact amount must be quoted along with your GIBAN when making your payment, otherwise your payment will not be accepted.

In the case of a natural person, who applies for a tax domicile certificate for local purposes may fall into one of the following categories:
(Spent in the UAE more than 183 days, less than 183 days but more than 90 days, less than 90 days).

1. In the case of a legal person applying for a tax domicile certificate for the purposes of tax agreements, the applicant must have been established in the country at least one year ago.

2. In the case of a natural person, who applies for a tax domicile certificate for the purposes of tax agreements, he must be a resident of the United Arab Emirates for a period of not less than 183 days during the required financial year.

3. In the case of a natural person, who applies for a tax domicile certificate for local purposes may fall into one of the following categories:

• (He spent in the UAE more than 183 days, less than 183 days but more than 90 days, less than 90 days).

Kindly note that there are amounts that are overdue by you in favor of the Federal Tax Authority (hereinafter referred to as the “Authority”) and have not been paid till date, regardless of the FTA’s continuous efforts to follow up on settling your dues. This is a direct violation of the tax laws enforced in the UAE. Therefore, the authority decided to stop the facility to declare the value-added tax under the reverse charge mechanism when importing goods according to the provisions of Article (48) of Federal Law Decree No. (8) Of 2017, and by that, you are required to pay the tax on the import of goods in cash before customs clearance of the goods. 
Therefore, to avoid suspension and to reactivate the reverse charge mechanism facility, you must settle all the dues owed to the authority before the end of August 2020 through your eservice account, and send an email to the following address: enforcement@tax.gov.ae with proof of payment, where the FTA will inform you of the Bank Guarantee Value to be submitted to the Authority in order to reactivate.
In case of future failure of settling all the dues, which are owed to the authority, the authority will suspend the facility of reverse charge mechanism on imports, and the authority retains the rights to all legal procedures to collect the amounts due, while charging you all fees, expenses and litigation risks.