UAE FTA Releases Comprehensive User Manuals for UAE Taxpayers

The Federal Tax Authority (FTA) in the UAE has recently released and updated several user manuals to help taxpayers navigate the implementation of Corporate Tax (CIT) and effectively use the FTA’s EmaraTax portal. These manuals are crucial for ensuring compliance with the new CIT regulations introduced under Federal Decree-Law Number 47 of 2022 on the Taxation of Corporations and Businesses (UAE CIT Law).

Below is a summary of the four key manuals now available:

Corporate Tax Self-Registration Manual

• Aimed at eligible individuals and legal entities for registering CIT via the EmaraTax portal.

• Provides step-by-step guidance on submitting a CIT Self-Registration application.

• Ensures that applicants meet all requirements under the UAE CIT Law.

Edit Corporate Tax Bank Details Manual

• Helps registered CIT taxpayers update their bank details on the EmaraTax portal.

• Offers a simple process with immediate effect upon submission of changes.

• No approval from the FTA is needed for these updates, allowing quick and easy modifications.

Amend Taxable Person Details Manual

• Provides detailed guidance for making changes to Taxable Person details via the EmaraTax portal.

• Walks users through the process of submitting amendments.

• Ensures that all information remains accurate and up-to-date.

Amend Corporate Tax Registration Manual

• Designed for taxpayers already registered for CIT, offering instructions on how to amend registration details.

• Some fields can be modified directly through the portal, while others may require FTA approval.

• Explains the process and conditions for making these specific changes.

We recommend checking FTAs website frequently for any changes, clarifications, updates.

SOURCE/RECOMMENDED READ: 

• Taxpayer User Manual Corporate Tax Self Registration: Federal Tax Authority - Corporate Tax