Federal Tax Authority of UAE announced New Service Fee Schedule

On 30 November 2023, the UAE Federal Tax Authority (“FTA”) released Cabinet Decision No. 65 of 2020 on Fees for the Services Provided by the Federal Tax Authority and its subsequent amendments ("Cabinet Decision No. 65 of 2020").  This Decision is set to come into effect 30 days after its publication on 1 October 2023 in the Official Gazette, namely, on 1 November 2023.

Below are the key elements of this Decision:

Article 2 – Service Fees:

Fees associated with the services detailed in the appended table will be payable in exchange for the services provided by the Authority.

 Article 3 – Amendment of Fees:

The UAE Cabinet holds the authority to modify the specified fees in this Decision, encompassing additions, deletions, or amendments.

 Article 4 – Issue of Executive Decisions:

The UAE Minister of Finance (“MoF”) is responsible for issuing the necessary decisions to implement the provisions outlined in the Decision.

Article 5 – Cancellation:

Any provision conflicting with or violating the provisions of this Decision, as well as the following Decisions, will be rendered null and void:

1.Cabinet Decision No. 16 of 2016 concerning Fees for Tax Residency Certificates       and Value-Added Certificates, including its amendments.

2.Cabinet Decision No. 39 of 2017 concerning Fees for Services Offered by the Federal Tax Authority. 

The Decision includes the Table of Fees for the Services Provided by the FTA as an appendix. Broadly, these fees cover various services offered by the FTA, including but not limited to:

·Issuance of an attested paper tax registration certificate.

·Registration of a Designated Zone in accordance with the provisions of Federal Decree-Law No. 7 of 2017 on Excise Tax.

·Registration and renewal of registration of a natural person as a tax agent in the   register of tax agents.

·Submission of an application for the issuance of a Tax Residency Certificate.

·Submission of an application for the issuance of a Certificate of Commercial Activities.

·Private clarification request related to a specific tax.

Source: - https://tax.gov.ae//Datafolder/Files/Legislation/Federal-Tax-Authority/Cabinet%20Decision%20No.%2065%20of%202020%20on%20FTA%20Services%20Fees%20-%20for%20publishing%20-%2011%202023.pdf