On September 2020 Federal Tax Authority of the UAE (the FTA) has published three guides regarding Excise Tax.
The first one is Excise Tax User Guide (Registration, Amendments And De-registration).
This guide is prepared to help you navigate through the FTA website and successfully complete your Excise Tax registration form as well as to guide you on the amendment and de-registration processes. It is designed to help you:
• create an e-Services account with the FTA (you will need to do this before you can register for Excise Tax);
• provide accurate answers to the questions on your Excise Tax registration and amendments forms as well as the de-registration application by explaining what information you are required to provide; and
• understand the icons and symbols you might see as you complete the registration form.
You should find that setting up an e-Services account is similar to setting up the other online accounts that you hold. The Excise Tax registration form is also designed to be straightforward and wherever possible it will auto-complete information for you.
The second document is a user guide for Excise Tax Clearing Companies on Imports, Release and Consumption.
This guide will help you navigate the e-Services portal from a systems perspective, and is designed to be read in conjunction with the Excise Tax Clearing Company User Guide | Registration & Amendments. This guide is intended to help you to:
- suspend Excise Tax upon import;
- release suspended Excise Tax for goods that have been exported; and
- declare consumed goods.
- This guide will also help you understand
- the icons and symbols used in the forms
- the Excise Tax Suspension compliance obligations that an Excise Tax Clearing Company has to comply with; and
- the various declaration forms that need to be filed by an Excise Tax Clearing Company
- in the UAE.
Finally, the third guide Excise Tax Clearing Company User Guide on Registration & Amendments.
This guide is prepared to help you navigate through the Federal Tax Authority (FTA) website and successfully complete your Excise Tax Clearing Company registration form as well as to guide you on the amendment process. It is designed to help you:
• provide accurate answers to the questions on your Excise Tax Clearing Company registration and amendment forms by explaining what information you are required to provide; and
• understand the icons and symbols you might see as you complete the registration or amendment forms.
NB! Before you can use this guide, you should be registered as a Clearing Company (TINCO).