UAE Tax LawCabinet Resolution No. (65) Of 2020 Concerning the Fees of the Services Provided by the Federal Tax Authority

Article (1) Definitions In the application of this resolution, the following words and expressions shall have the meanings ascribed thereto respectively, unless the context indicates otherwise: State : The United Arab Emirates Minister : Minister of Finance Authority : Federal Tax Authority Tax Residency Certificate : A certificate issued by the Authority upon application submitted thereto by any person to enable the applicant to benefit from Double Taxation Agreements to which the State is a Party Commercial Activities Certificates : A certificate issued by the Authority upon application submitted thereto by any person to recover the Value Added Tax imposed thereon in various countries

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Cabinet Resolution Of 2020 Concerning the Fees of the Services Provided by the Federal Tax Authority 2 regardless of whether or not there is a double taxation agreement in place.

Article (6) Resolution's Publication and Entry into Force This resolution shall be published in the Official Gazette and shall enter into force within thirty days from the date of the publication thereof. Mohammed bin Rashid Al Maktoum Prime Minister Issued by us: On: 14 Safar 1442 AH Corresponding to: 1 October 2020 AD

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Cabinet Resolution Of 2020 Concerning the Fees of the Services Provided by the Federal Tax Authority 3 Annex 1 Table of the Fees of the Services Provided by the Federal Tax Authority Attached to Cabinet Resolution No. (65) of 2020 SR Service Description Fees in AED 1. Issuance of a (new / replacement) authenticated paper tax registration certificate (250) per certificate 2. Issuance of a (new / replacement) authenticated paper warehouse keeper certificate (250) per certificate 3. Registration of a designated zone, in accordance with Federal-Decree Law No. (7) of 2017 Concerning Excise Tax (2,000) per year 4. Registration of a tax agent in the Tax Agents Register (3,000) per (3) years 5. Renewing the registration of a tax agent in the Tax Agents Register (3,000) per (3) years 6. Registration of a software supplier with the Authority (10,000) per year 7. Renewing the registration of a software supplier with the Authority (10,000) per year 8. Application for the issuance of Tax Residency Certificate (50) per application 9. Examination of the application and issuance of an electronic Tax Residency Certificate to an applicant registered with the Authority (500) per application 10. Examination of the application and issuance of an electronic Tax Residency Certificate to a legal person not registered with the Authority (1750) per application 11. Examination of the application and issuance of an electronic Tax Residency Certificate to a natural person not registered with the Authority (1000) per application 12. Printing a (new/ replacement) paper Tax (250) per certificate

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Cabinet Resolution Of 2020 Concerning the Fees of the Services Provided by the Federal Tax Authority 4 Residency Certificate of the electronic certificates issued in accordance with Items (9), (10) and (11) of this table 13. Submitting an application for the issuance of an electronic commercial activities certificate (50) per application 14. Examination of the application and issuance of an electronic commercial activities certificate (500) per application 15. Printing a (new/ replacement) paper commercial activities certificate of the electronic certificates issued in accordance with Item (14) in this table (250) per certificate 16. Application for a special clarification related to a single tax (1,500) per application 17. Application for a special clarification related to multiple taxes (2,250) per application

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