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Administrative Exception Request
Page last updated:: Monday, February 19, 2024
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Administrative Exception Request
  • Service Description
    Through the services covered under Value Added Tax, the FTA grants the registrant exception according to the tax legislation limited to the cases specified in the legislation as follows:
    Tax Invoices 
    Tax Credit Notes
    Time for the export of goods
    Evidence to prove export of goods

    Through the services covered under Excise Tax, the FTA grants the registrant an exception according to the tax legislation for alternative official evidence to confirm the export of excise goods in the UAE. 
     
  • Channels and working hours
    EmaraTax platform 

    24 hours a day, 7 days a week
     
  • Service Fees Details
    Free
  • Estimated Time to Submit Application
    30 Minutes
  • Estimated Time to Complete Application by the FTA
    Once your request is accepted, it may take the FTA up to 45 business days to decide on your request if it is in relation to:
    Tax Invoices and Tax Credit Notes
    Evidence to prove export of goods

    It may take the FTA up to 25 business days to decide on your request if it is in relation to extending the time for the export of goods.

    However, if your application is incomplete, or additional information is required, the FTA may ask you to provide additional information and/or documentation. After submitting the additional information or documentation, it may take the FTA a further 45/25 business days to respond to your request.
     
  • Required Documents and Forms
    To complete an Administrative Exception Request, fill the required fields in EmaraTax and submit all the following supporting documents required for administrative exceptions requests:
    Description of why you are making an Administrative Exception Request; 
    Supporting letter which includes a detailed background and the set of facts which support the administrative exception request, as well as detailed reasons why you are not able to meet the legal requirements and, hence, need the exception; and 
    Any documentary proof to support the factual and legal grounds on which the request is based (e.g. alternative documents, sample invoices, contracts, payment slips or other). The nature of the documents is based on the category of the exception.
     
  • Procedures and Steps
    Steps to submit an Administrative Exception Request 

    1. Access the EmaraTax account dashboard
    2. Click on “View” to access the Taxable Person Account
    3. Click on “VAT” or “Excise Tax” from list available at the right side of the panel and then choose “Other Services” 
    4. Click on “View” under “VAT Administrative Exceptions” or “Excise Tax Administrative Exceptions”
    5. Click on “New Request” and then click on “Proceed”
    6. Complete the application process
  • FAQs
    1. Can a back-dated administrative exception be requested?

    A back-dated administrative exception may not be requested in relation to the length of the tax period or stagger.

    If the applicant wishes to receive a back-dated administrative exception in relation to tax invoices and tax credit notes, time for the export of goods, or evidence to prove the export of goods, the applicant must clearly indicate so within their application. The FTA may accept such request or reject it.

    2. How long are Administrative Exceptions valid for?

    Where an exception is granted in relation to tax invoices and tax credit notes, time for the export of goods, or evidence to prove the export of goods, the decision is valid for 3 years from the effective date, unless the relevant provisions of the tax legislation are repealed or amended.

    3. Can I object to an administrative exception decision?

    Yes. Administrative exception decision may be objected to through the standard process, i.e. through submitting a reconsideration request to the FTA.

    4. What happens upon the expiry of the administrative exception?

    The administrative exception may be renewed by submitting a new administrative exception request, containing all necessary documents, as well as the administrative exception decision that the applicant wishes to renew.

    5. Can administrative exception decisions be used by anyone other than the applicant?

    No. The administrative exception decision is granted strictly for the use of the applicant only.
     
  • Terms & Conditions
    The applicant must be registered for Tax with the FTA.
    This service must not be used to request an exception from paying taxes or waiving / reducing penalties.
    If the application is incomplete, or additional information is required, the FTA will request additional information / documentation. After submitting the additional information / documentation, it may take the FTA a further 45 business days to respond to the updated request.
    This service must not be used for VAT and Excise Tax registration exception requests. 
    The application form must be filled electronically through Emaratax system. Handwriting is not accepted.

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Page last updated: : Monday, February 19,2024
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