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Tax Records Amendment
Page last updated:: Thursday, February 22, 2024
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  • Type

    Registration

  • Service Category

    From Government to Business, From Government to Government, From Government to People

  • Service Channels

  • Obligation to Sign-up

    Applicable – Through the account previously created to with the FTA

  • Categories of Customers

    All persons registered for VAT, Excise and Corporate Tax in the UAE

  • Relevant Publications

  • Sustainable Development Goals

  • Service Card Rating

Tax Records Amendment
  • Service Description
    Through this service, the FTA amends and updates the data of VAT, Excise and Corporate Tax registrants
  • Channels and working hours
    • EmaraTax platform:
    24 hours a day, 7 days a week
    • Federal tax Authority  Mobile Application
  • Service Fees Details
    Free
  • Estimated Time to Submit Application
    45 Minutes
  • Estimated Time to Complete Application by the FTA
    20 business days from the date the completed application was received
  • Required Documents and Forms
     

    Type of Amendment

    Documents Required

    Name or trading name of the business.

    • A valid trade license or a business license
    • Any other proof of change in name for example, copy of the article of association etc.

     

    Changes in the owners of the business

    • A valid trade license or a business license
    • Any other proof of change in the ownership for example, copy of the article of association etc

    Address of the principal place of business.

    Copy of the lease agreement or the purchase agreement in case of change in address

    Primary business activity or activities.

    A valid trade license or a business license

    Other

    Other relevant documents required to be amended or added

    Accepted file types are PDF, JPG, Word, Excel, PNG and JPEG. The individual file size limit is 5MB.

  • Procedures and Steps
    1. Access the EmaraTax account dashboard
    2. Click on “View” to access the Taxable Person Account
    3. Under the title "VAT", “Excise” or “Corporate Tax” Click on "Amendment" for amendments that require approval from the FTA or "Edit" for amendments that do not require approval from the FTA (refer to the FAQs section of this service card for more information in this regard)
    4. Fill in the required data and submit the request
     
  • FAQs
    1. What is the difference between the ‘edit’ and ‘amendment’ functionality?
    When changes are made through the ‘edit’ option, they are automatically reflected on the profile and the FTA’s approval is not required.
    When changes are made through the ‘amendment’ option, they are reflected on the profile only once approved by the FTA.

    2. What changes can be submitted as part of the CT registration amendment application?

    The following details can be updated by using the amendment functionality:
    Entity details (applicant information)
    Identification details (trade license, associated activities and owners)
    Eligibility criteria
    Business relationships
    Contact details
    Authorized signatory and declaration
    3. What changes can be submitted as part of the VAT registration edit application?
    Bank details can be updated by using the edit functionality.
    4. Are you allowed to update multiple fields and information as part of one single amendment Application?
    Yes.
    5. Who can submit the CT registration amendment application?
    The application can be submitted to FTA by you (CT Registrant), your tax agent or legal representative.
    6. Can I submit multiple registration amendment application?
    No. You cannot submit another amendment application when one amendment application is already under review with the FTA for the same account and tax type.
    7. By when should you file an application for amendment of registration in case of any change of circumstance?
    You must submit the application for amendment of registration within 20 business days from the date of the change in circumstances that may require an update to the tax records maintained with the FTA.
    8. Do I need to upload supporting documents as part of the registration amendment application?
    It depends on the amendment application being submitted. For more details, please refer to the “Documents required" section in this page. Ensure that any data you type in the application is identical to the relevant supporting documents in order to avoid resubmitting your application.
    9. Can I save the application as a draft to be updated later? If yes, for how long?
    Yes, you can save the in-progress application as a draft and complete it at a later point in time. However, if you do not submit your application within 60 calendar days of initiating it, your application will be automatically cancelled. There will be reminder notifications sent to your registered email/verified mobile.
    10. What is the estimated time to complete application review by the FTA?
    Generally, the estimated time to complete the application by the FTA is 20 business days from the date the completed application was received by the FTA. However, in case where any additional information is needed, FTA may take additional time to process the application. The applicant needs to provide the additional information and re-submit the application. It may take the FTA a further 20 business days to respond to the updated application. If the application is not resubmitted within 60 calendar days from the date you received the notification from FTA, the application shall be auto-rejected.
    11. What will happen once the application is submitted to the FTA?
    a. Processing your application:
    i. Your application will now be reviewed by the FTA. If we require more information to assist with the review, we will contact you through the email. You will need to provide the information requested in order for us to continue processing your application. 
    ii. Once we have completed our review, we will either approve or, in some cases, may have to reject the application. We will notify you by email of our decision.
    iii. Where we reject an application, we will provide you with the reasons for doing so. You may re-apply but only once you have resolved the matters brought to your attention.
    b. Issuance of updated CT registration certificate post Amendment
    i. Following approval of your Amendment application, your tax records will be updated. You can download the updated CT registration certificate from your EmaraTax account.
    12. How to check the status of the amendment application with the FTA?
    The application status can be viewed on the applicant’s dashboard in their EmaraTax account. The following provides a summary of the application statuses:
    Drafted: You have not completed or submitted the application form
    In Review: Your application form has been received by the FTA and is under processing
    Awaiting Information: You need to provide additional information to the FTA
    Rejected: Your application form has been rejected by the FTA
    13. Approved: Your application form has been approved by the FTA and tax records successfully updatedWhich amendments do not require approval from the FTA?

    Amendments to the following sections do not require approval from the FTA:
    - Business activities of the applicant
    - GCC activities
    - Customs registration information

    14. Which amendments require approval from the FTA?

    Amendments to the following sections require approval from the FTA:
    - Details of the applicant
    - Contact details
    - Banking details of the applicant
    - Business relationships
    - About the VAT application
    - Declaration

    15. Which details are restricted from amendment?

    Amendments to the following sections are restricted:
    - About the applicant
    - Communication preferences

    Amendments to the following fields is restricted:
    - "Exception from VAT Registration" in the "About the VAT application" section
    - "Notification language" change in the "Declaration" section

    Amendments to restricted fields and sections may be requested by raising a justified request by clicking here or calling the FTA on 600 599 994
     
  • Terms & Conditions
    1. The applicant must be registered for VAT, Excise or Corporate Tax with the FTA
    2. If the application is incomplete, or additional information is required to be submitted, the FTA will ask the applicant to provide additional documentation. After submitting the additional documentation, it may take the FTA a further 20 business days to respond to the updated request
    You have circumstantial changes related to your CT registration to be reported to the FTA which requires approval. You need to notify the following to the FTA within 20 business days from the date of change:
    o Change in Name or trading name of the business.
    o Change in Address of the principal place of business.
    o Change in Primary business activity or activities.
    o Renewal/amendment of Trade license of the business.
    3. Change in the details of the Authorized Signatory.
    4. Or any other changes
     

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Page last updated: : Thursday, February 22,2024
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