الهيئة الاتحادية للضرائب

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The Federal Tax Authority (FTA) is the UAE's tax administrator, responsible for VAT, excise tax and the federal corporate tax. Businesses register with the FTA, file returns through its EmaraTax portal, claim refunds, and face its audits and penalty assessments. The FTA issues clarifications and guides that shape how tax law is applied in practice, and it runs the reconsideration process — the first step in challenging a penalty or assessment before escalating to the Tax Disputes Resolution Committee and the courts. Any business above the registration thresholds meets the FTA from incorporation onward; individuals meet it mainly through excise-priced goods and home-builder VAT refunds. Tax lawyers and advisers deal with the FTA in registrations, voluntary disclosures, audit defence and penalty disputes, where deadlines are short and strictly enforced.