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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Article (2) Service Fees The fees assigned to each service provided by the Authority as shown in the table attached hereto shall be collected.

Article (3) Fees Adjustment The Cabinet shall be competent to make any changes to the fees mentioned in this decision, whether by addition, removal or adjustment.

Article (4) Issuing the Executive Resolutions The Minister shall issue the resolutions required for implementing the provisions hereof.

Article (5) Repeals Any provision contradicting or conflicting with the provisions of this resolution shall be repealed, so shall the following resolutions: 1. Cabinet Resolution No. (16) of 2016 Concerning the Tax Residency Certificate and the Value Added Tax Certificates Fees, as amended; and 2. Cabinet Resolution No. (39) of 2017 Concerning the Fees of the Services Provided by the Federal Tax Authority.

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 c…