The UAE Federal Tax Authority (FTA) has issued the Taxpayer Charter, an official document that outlines and offers detailed definitions for a set of key rights and obligations for taxpayers in the country.
The Charter forms part of the authority’s efforts to raise taxpayers’ awareness of their rights and obligations and ensure self-compliance with tax regulations.
“The FTA is dedicated to fulfilling all aspects of its role as the government body tasked with upholding transparency and clarity standards across the UAE tax system, as well as ensuring the seamless and effective implementation of the UAE tax system and all relevant laws and regulations,” said Khalid Ali Al Bustani, FTA Director-General.
“Introducing the official Taxpayer Charter is a significant step towards achieving this objective, as it outlines the main obligations taxpayers must fulfil to ensure compliance with tax laws while also educating them about their rights.”
In the document, taxpayers are granted the right to fair, professional, and respectful treatment by the FTA and its staff; consistent application of relevant tax legislation; privacy and confidentiality; and consideration of the facts and circumstances affecting them when dealing with the Authority.
Moreover, taxpayers have the right to expect responsiveness on the part of the Authority to their requests, the right to obtain accurate and reliable information from it to help meet their obligations, the right to be represented by a listed Tax Agent or appointed legal representative, to submit an appeal about an FTA decision, and to submit complaints about the services provided by the Authority.
Meanwhile, taxpayers are under obligation to fully comply with all tax obligations that apply to them, provide complete and accurate information within the specified time period, cooperate with and respect the FTA and its staff, and assist the Authority in its efforts to deter tax evasion.
The UAE introduced a new corporate tax law last year, which reshaped the nation’s fiscal landscape. As a result, mainland companies will be subject to a standard corporate tax rate of 9% on their taxable income over Dh375,000.
Earlier this year, the FTA announced the deadlines for taxable persons subject to corporate tax to apply to register and avoid violating tax laws. Companies that fail to meet them will face fines of Dh10,000 ($2,700).
