There are two categories of tax certificates which will be issued to legal and natural persons:
- Tax Residency Certificate: issued by the FTA upon request to enable application to benefit from Double Tax Avoidance Agreements (DTAA) on income signed by the UAE.
- Commercial Activities Certificate: issued by the FTA to enable applicants to refund VAT paid outside the UAE, whether or not DTAAs are applicable.
Please note that until November 10, 2020, issuing of Tax Domicile Certificates (Tax Residency Certificate) is under the jurisdiction of the Ministry of Finance of the UAE.
We will be happy to help you with the Tax Residency and Commercial Activities Certificates procedures.