FTA (Federal Tax Authority)
الهيئة الاتحادية للضرائب
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.
Also in
الهيئة الاتحادية للضرائب هي الجهة المسؤولة عن إدارة الضرائب في الإمارات، وتشمل ضريبة القيمة المضافة والضريبة الانتقائية وضريبة الشركات الاتحادية. تسجل المنشآت لدى الهيئة وتقدم إقراراتها عبر منصة «إمارات تاكس» وتطلب الاسترداد وتخضع لتدقيقها وتقييماتها وغراماتها. وتصدر الهيئة توضيحات وأدلة ترسم التطبيق العملي للقانون الضريبي، وتدير نظام إعادة النظر وهو الخطوة الأولى للطعن في الغرامات قبل التصعيد إلى لجنة فض المنازعات الضريبية ثم القضاء. ويتعامل معها مستشارو الضرائب في التسجيل والإفصاح الطوعي والدفاع في التدقيق، حيث المواعيد قصيرة وصارمة.
Related terms
Garnishment (Third-Party Attachment)
Garnishment is the attachment of a debtor's money or assets that are in the hands of a third party — most commonly bank
FSRA (Financial Services Regulatory Authority)
The FSRA is the financial regulator of Abu Dhabi Global Market (ADGM), the capital's international financial centre. It
VAT (Value Added Tax)
VAT is the UAE's consumption tax, introduced on 1 January 2018 under Federal Decree-Law No. 8 of 2017 at a standard rate
90-Day Notice
The 90-day notice is the written notice a party — in practice almost always the landlord — must give before a Dubai tena
Absconding Case
An absconding case (bulaq taghayyub) is a formal report filed by a UAE employer or sponsor with the Ministry of Human Re
Abu Dhabi Investment Zones
Abu Dhabi investment zones are the designated areas of the emirate — including Al Reem Island, Yas Island, Saadiyat Isla
Related legislation
Regulation No. (2) of 1996 Concerning Collection of Tax from Branches of Foreign Banks in the Emirate of Dubai
Cabinet Resolution No. (71) of 2022 Concerning the Federal Government Revenue Collection System
Cabinet Resolution No. (116) of 2022 Concerning the Determination of the Amount of Annual Income Subject to Corporate Tax
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