These terms and conditions ("Terms") govern your use of the URL tax.gov.ae ("Website"), operated by the Federal Tax Authority ("FTA"). By using the Website, you are agreeing to these Terms. You should not use the Website, if you do not agree with these Terms.
Your access to and use of the Website is subject exclusively to these Terms.
1.1 The FTA reserves the right to modify these Terms and/or the Website at any time without notice.
1.2 You confirm that the FTA shall not be liable to you for any such modification and that your continued use of the Website following any modification to the Website or the Terms shall be deemed to be your acceptance of such amendments.
2.1 You agree to access and use the Website only for lawful purposes. You are solely responsible for your knowledge of and adherence to any and all laws, statutes, rules and regulations that may apply to your use of the Website. By accessing the Website, you agree that you will not:
3.2 You may register to use the Website generally, to receive updates from the FTA ("General User Account"), or to use the Website for the use and administration of various tax services such as a Taxable Person, Tax Agent, Warehouse Keeper and/or for a Designated Zone account (a "Tax Registration Account").
3.3 Registering for a General User Account will not automatically create a Tax Registration Account. You must specifically register and create a Tax Registration Account, after registering on the Website for a General User Account.
3.4 You agree that any information submitted to the FTA through the Website will be complete and accurate.
3.5 You agree that when you create either a General User Account or a Tax Registration Account:
3.6 When you create a General User Account you will be required to provide an e-mail address which will also be your username. At that time, you will also be required to create a password. Both the username and password will be required to access the Website.
3.7 You are solely responsible for keeping your username and password confidential, and for all activity that occurs on your account.
3.8 You will immediately notify the FTA of any unauthorised use of your password or account, or any other breach of your security.
3.9 The FTA may (in its sole discretion and at any time), make any enquiries it considers necessary (whether directly or through a third party), and request that you provide it with further information or documentation, including to verify your identity and/or ownership of your financial instruments. You agree to provide any information and/or documentation to the FTA upon such request.
3.10 Termination, suspension or limitation of your account
The FTA may, in its sole discretion and without notice, terminate, suspend or limit access to your account and your use of the Website if:
4.1 The FTA may communicate with you by email or by posting notices on the Website.
4.2 You acknowledge that the FTA may send you promotional emails to inform you of changes, features or promotional activities added to the Website.
Some links on this Website lead to sites that are not operated, maintained or controlled by the FTA. Any link to other sites is not an endorsement of such sites and is not intended to imply an association between FTA and the operators of the linked website. You acknowledge and agree that the FTA is not responsible for the content of the goods, services or information available on such sites. When you select a link to an external website, you are subject to the terms and conditions of the owner/sponsors of that external website.
The FTA reserves the right to monitor any content that you provide through the Website, but shall not be obligated to do so. Although the FTA cannot monitor all postings on the Website, the FTA reserves the right (but assumes no obligation) to delete, move, or edit any postings that violate these Terms.
7.1 You agree to defend, indemnify, and hold harmless, the FTA and all of its employees and agents from any and all liabilities incurred in connection with any claim arising from any breach of these Terms by you, including reasonable attorneys' fees and costs. You agree to cooperate fully in the defence of any such claim. The FTA reserves the right to assume, at its own expense, the exclusive defence and control of any matter otherwise subject to indemnification by you.
7.2 You agree to reimburse the FTA for any improper, unauthorised or illegal use of your account by you or by any person obtaining access to the Website, services or otherwise by using your designated username and password, whether or not you authorised such access.
8.1 You understand and agree that your use of the Website, or any material available through the Website, is at your own risk.
8.2 Neither the FTA nor its employees make any warranty that the Website will be uninterrupted, problem-free, free of omissions, or error-free, that defects will be corrected, or that the Website or the server that makes it available are free of viruses or anything else which may be harmful or destructive, nor does the FTA make any warranty as to the results that may be obtained from your use of the Website.
8.3 The Website is provided to you "as is," without warranties of any kind, either express or implied, including, but not limited to, warranties of non-infringement, merchantability, fitness for a particular purpose or use, compatibility, security, accuracy or currency.
8.4 To the maximum extent permitted by law, neither the FTA nor its employees will be liable for any incidental, indirect, special, punitive, exemplary, or consequential damages, which relates (directly or indirectly) to your use of the Website, including without limitation, loss of revenue or anticipated profits, loss of goodwill, loss of business, loss of data, computer failure or malfunction, or any other damages.
9.1 The content of the Website is protected by copyright, trade marks, database and other intellectual property rights (whether registered or unregistered, registrable or unregistrable throughout the world). All copyright, trade marks and all other intellectual property rights in the Website and its content (including without limitation the Website design, text, graphics and all software and source codes connected with the Website) are owned by or licensed to the FTA or otherwise used by the FTA as permitted by law.
9.2 None of the content on the Website may be downloaded, copied, reproduced, transmitted, stored, sold or distributed without the prior written consent of the FTA. This excludes downloading, copying or printing pages of the Website for non-commercial, personal reference, research, information and/or educational purposes.
The definitive version of any FTA document is the original printed version held by the FTA. If the document has been signed by an authorized person, the definitive version is the original printed and signed version held by the FTA. In the case of any inconsistences between documents, the version so held by the FTA shall take precedence over any other version.
11.1 Some pages on the Website may use "cookies". Cookies are small text files that we place in your computer's browser to store your preferences.
11.2 Cookies will not provide us with your email address or other personal information unless you choose to provide this information to us. Once you choose to provide a web page with personal information, this information may be linked to the data stored in the cookie.
11.3 Cookies are unique to your computer and can only be read by the server that gave it to you. Most browsers automatically accept cookies. If you would like to control which cookies you accept, you can configure your browser to do this. However, some parts of the Website may not function properly if you have refused to accept cookies.
12.1 If any of part of these Terms should be determined to be invalid, illegal or unenforceable for any reason by any court of competent jurisdiction then such term or condition shall be severed and the remaining terms and conditions shall survive and remain in full force and effect and continue to be binding and enforceable.
12.2 You may not assign, sublicense or otherwise transfer any of your rights under these Terms.
12.3 References to Taxable Person, Tax Agent, Warehouse Keeper and Designated Zone are intended to have the meanings set out in the applicable United Arab Emirates legislation.
These Terms shall be governed by and construed in accordance with the laws of the United Arab Emirates, and you agree to submit to the exclusive jurisdiction of the courts of the United Arab Emirates.
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