GCC Indirect Tax Weekly Digest

UAE FTA now requires Reconsideration applications to be submitted in Arabic only

The United Arab Emirates (UAE) Federal Tax Authority (FTA) has stated in an alert on its website that requests for Reconsideration in relation to any decision made by the FTA, along with any supporting documents, must be submitted in Arabic only.

The FTA further stated that with immediate effect, it will not look into any case where the application or supporting documentation has been submitted in English.

This change in the FTA’s policies means that businesses must now account for the language requirements when considering submitting a reconsideration application to the FTA.  

No comment was offered as to whether this requirement would also apply to any Reconsideration processes that had already commenced and where documentation or submissions had previously been provided in English. Accordingly, businesses should consider checking with their respective case officers in case they may be required to resubmit their current submissions in Arabic.

FTA publishes Public Clarifications on public transportation and farm houses/farm land

The UAE FTA has published new Value Added Tax (VAT) Public Clarifications on public transportation and farm houses/farm land.

 The new Public Clarifications are important for businesses in the transportation, real estate development, construction and infrastructure industries, and any other sectors where large scale transportation of employees (typically from labour camps to the work site and return) occurs.

The Public Clarification on farm houses and farm land is important for businesses in the agricultural industry, and provides greater clarity on the VAT treatment of some of the supplies they make.

In particular, it focusses on the treatment of farm houses as residential premises, as opposed to other farm buildings; and the treatment of farm land as covered land or ‘bare land’. As a result, the issue of mixed versus composite supplies takes on greater importance.

FTA details process for changing email address in e-Services portal

The UAE FTA has updated several of its user guides with details on the process for changing the email address of the online user in the e-Services portal.

The guides have been updated with the following steps:

1. Verify the new email address
   
   - Go to the ‘My Profile’ section of the e-Services portal
   
   - Add a new email address and click on ‘Verify your email’
   
   - Click on the link received by email to verify the email address
2. Submit the email address change request to the FTA
   
   - Log into the e-Services portal using the old email address and go to the ‘My Profile’ tab
   
   - Upload the following supporting documents:

- Signed and stamped letter from the Authorized Signatory of the company requesting the email change request and providing the details (name, email address, passport number etc.) of the old and new email holder. This letter must be on official company headed paper, include a company stamp and business contact details of the company;

- Copy of passport of the old and new email holder; and

- Copy of Emirates ID of the old and new email holder (if applicable)

      - Click on the ‘Submit for Approval’ button

The FTA will review the request and take action within five business days. If the FTA requires further information, an email notification detailing the information required will be received. When the request is approved, an email notification will be sent to the new email address and it will be updated in the system.

This digest is for information purposes only and should not be construed as advice. It does not necessarily cover every aspect of the topics with which it deals. You should not act upon the contents of this alert without receiving formal advice on your particular circumstances.