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Tax Group records Amendment
Page last updated:: Wednesday, February 01, 2023
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Tax Group records Amendment
  • Service Description
    Use this service if you wish to amend the composition of your VAT Tax Group (Add or remove member) or amend your VAT Tax Group details (Tax group control conditions, authorized signatory) with us. 
  • Channels and working hours
    •EmaraTax platform:
    24 hours a day, 7 days a week
     
  • Service Fees Details
    Free.
  • Estimated Time to Submit Application
    45 Minutes.
  • Estimated Time to Complete Application by the FTA
    Generally, estimated time to complete the application by the FTA is 20 business days from the date the completed application was received. 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.
  • Required Documents and Forms
    Required documents:
    It will be necessary for you to prepare the following information in an appropriate format and include it in your online application:
    In case of adding a new member to the Tax Group:
    Valid Trade License / Business License for each of the members.
    Passport / Emirates ID of the authorized signatory.
    Proof of authorization for the authorized signatory.
    Monthly turnover declaration for the specified periods that is signed and stamped by the authorized signatory on the entity’s printed letterhead, and supporting financial documents such as: invoices, purchase orders, title deeds, and lease agreements.
    Group structure showing the representative member and the group members (stamped and signed by the authorized signatory).
    Stamped and signed no objection letters from each of the members to authorize the representative member to represent the group.
    A copy of the legislation that establishes the entity in case the registration request was in relation to a federal / local government entity. Depending on the basis on which you are registering, other relevant documents may include: 
    For taxable supplies (applicable for all legal types except Federal and Emirate Government)
    - Audit report audited or non-audited financial statement.
    - Self-prepared calculation sheet which may include details to calculate the taxable/zero-rated supplies based on financial records 
    - Revenue forecast with evidence (e.g., Local Purchase Order or Contract) 
    - Monthly turnover declaration for the specified periods that is signed and stamped by the authorized signatory on the entity’s printed letterhead 
    - Supporting financial documents (e.g., invoices/LPOs/contracts/title deed/tenancy contracts) 
    For taxable expenses (applicable for all legal types except Federal and Emirate Government)
    - Audit report, audited or non-audited financial statement 
    - Expense budget report 
    Articles of Association/Partnership Agreement (if applicable)
    Certificate of Incorporation (if applicable for Legal Person)
    Documents which show ownership information of the business 
    Customs details (if applicable)
    Club, charity, or association registration documents and supporting evidence (applicable if you selected “Legal person – Club, Charity or Association”) 
    A copy of the Decree (applicable if you selected “Legal person – Federal UAE Government Entity” or “Legal person – Emirate UAE Government Entity”)
    Other relevant documents such as documents providing information about your organization, including its activities and size (applicable if you selected “Legal person – Other”) 
    A scanned copy of the Emirates ID and passport of the manager, owner and senior management
    A scanned copy of the land/property title deed (applicable if you selected “Legal Person – Incorporate/Legal Person – Club or Association/Legal Person – Charity/Legal Person – Federal UAE Government Entity/Legal person – Emirate UAE Government Entity”)
    In case of removing an existing member from the Tax Group:
    Proof of no longer being eligible to remain register as Tax Group
    Group structure of the business
    Other:
    Financial Audit Report

    (Accepted file types are PDF, Excel, Docs, JPG, PNG, and JPEG. The individual file size limit is 5 MB)
    Required forms:
    Below are the templates that you may need to complete and upload as part of your application (for declaring your turnover required for the addition of the prospective member who is not yet registered for VAT to the Tax Group):
    Taxable supplies – Turnover declaration template
    Taxable expenses – Turnover declaration template
    Turnover declaration letter form
  • Procedures and Steps
    Step 1 - Please check the eligibly criteria, required documents, and Frequently Asked Questions.
    Step 2 - Complete the online application and submit. 
     
  • FAQs
    1. What is an amendment of a Tax Group?
    Amendment of a Tax Group would mean any change in the composition of a Tax Group and can include any of the following:
    1. Adding a new member
    2. Removing an existing member
    3. Any other Group related details

    2. How does Tax Group amendment process work?
    Generally, a Tax Group amendment application involves following submitting an amendment application through your online account along with accurate reasoning and upload all the relevant supporting documents.

    3. Should a Tax Group continue to file return considering all the existing members during the time a Tax Group amend application is under review with the FTA. 
    Yes. Until the amendment is approved by the FTA, all the existing Tax Group members shall remain jointly and severely liable for the Tax Group’s VAT obligations and hence return should be filed considering all the existing members.

    4. Who can submit the application for amendment?
    The application can be submitted to FTA by you (as a representative member of the VAT Tax Group), or your tax agent or legal representative.

    5. 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.

    6. What will happen once the application is submitted to the FTA?
    Once the application is submitted, you will receive an application reference number. The reference number shall also be sent via a notification to your registered email/mobile. Once the FTA reviews the application details, you will be notified of the status of your application in the dashboard and through email/SMS.
    1. Processing your application:
    a) Your application will now be reviewed. If we require more information to assist with our review, we will contact you by email. You will need to provide the information requested for us to continue processing your application. 
    b) Once we have completed our review, we will either approve or, in some cases, may have to reject the application. You will be notified by email of our decision.
    c) 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. 
    2. Issuance of an updated VAT Tax Group registration certificate 
    a) Following approval of your Tax Group amendment application, you will receive an email and an SMS notification informing you of the Tax Group amendment. You can download the updated VAT Tax Group registration certificate from your EmaraTax account.

    7. How to check the status of the amendment application with the FTA? 
    The application status can be viewed on the applicant’s dashboard in EmaraTax portal. 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
    Approved: Your application form has been approved by the FTA and tax records successfully updated

    8. What happens upon removal of a member businesses from the Tax Group? 
    Upon approval of the amendment of a Tax Group for removal of member, the member business is considered as a separate taxable person for the VAT purposes. If the member is registered for VAT, their VAT Tax Registration Number (TRN) would be approved/active upon removal from the Tax Group. If the member is not registered for VAT, they would be automatically registered for VAT upon removal from the Tax Group, and a VAT Tax Registration Number (TRN) will be issued by the FTA.

    9. Do I need to deregister separately with the FTA once removed from the Tax Group?
    In case your TRN is in approved status, and you are no longer eligible to be registered with the FTA, you will need to apply for de-registration for VAT separately upon removal from the Tax Group.

    10. Will I get the earlier TRN re-activated once I am removed from the Tax Group?
    For members who had a TRN prior to joining the tax group – The status of such members’ TRN will be changed from ‘Suspended’ to ‘Approved’. Such TRN will become active again. Members are free to continue business using their original TRN and are required to perform all tax related activities using your individual VAT TRN. 

    11. What if the members TRN no longer continues business? 
    In the case where any Tax Group members wish to de-register from VAT, they can be removed from the Tax Group, and they can submit a deregistration application separately.

    12. What happens to my TIN number once I de-register from the Tax Group?
    Where you had a TIN (TINVG – TIN for VAT Group; TINXC – TIN for VAT Registration exception) prior to joining the tax group and were not registered for VAT, FTA would register you for VAT and issue a Tax Registration Number (TRN). The TIN will be deactivated.

    13. From when the Tax Group shall be considered as amended? 
    The effective date of amendment of a Tax Group shall be the first day of the next tax period of the Tax Group in which the application is approved or any other date as approved by the FTA. 

    14. What happens if a representative member adds a prospective member to the VAT Tax Group who does not have a VAT TRN/ TIN?
    On approval of the VAT Tax Group registration application, a TRN/TIN as the case will be issued to the newly added member and linked to the representative member’s EmaraTax account.  The representative member can later link the member's TRN/TIIN to the member's EmaraTax online account once it has been created.

    15. Why a newly added member who is already registered for VAT is required to file a final return? 
    The new member who is already registered for VAT with the FTA may be required to submit a final tax return in order to complete all its VAT obligation until the time of joining the Tax Group.

    16. Do members of the Tax Group need to update their individual details with the FTA?
    Yes. Members of the Tax Group must maintain their registration information up to date. Failure to do so may result in a late amendment penalty being imposed on the Tax Group.

    17. Can the group representative remove the other member from a Tax Group if there are only two members in a Tax Group?
    No. Representative member must apply for deregistration of the Tax Group.

    18. What is the estimated time to complete application review by the FTA?
    Generally, estimated time to complete the application by the FTA is 20 business days from the date the completed application was received. 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.

  • Terms & Conditions

    The following is designed to help you determine whether you are eligible to apply for this service or not. The representative member of the Tax Group, must notify the FTA through an application for amendment in the following scenario:
    - Add a member to the Tax Group
    - Removal of a member from the Tax Group
    - Change in Tax Group details (Tax group control conditions, authorized signatory)


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Page last updated: : Wednesday, February 01,2023
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