CD 39/2017 — Fees for FTA services (repealed)

Factual summary

Set the first schedule of fees for Federal Tax Authority services: AED 500 for a paper, attested tax registration or Warehouse Keeper certificate, AED 3,000 per three years for registering or renewing a tax agent, AED 10,000 a year for registering or renewing an accounting software vendor, and AED 2,000 a year for registering a Designated Zone. The Cabinet had the power to amend the fees.

What it means in practice Professional insight

Who: tax agents and businesses that paid FTA service fees between September 2017 and October 2020. What to check: fees charged in that period; current fees are in Cabinet Decision No. 65 of 2020 and its amendments.

Key provisions

• Art. 2 The fees set out against each service of the Authority in the schedule attached to the decision are collected for those services.
• Schedule Fees in AED: (1) issuing a paper, attested tax registration certificate — 500 per certificate; (2) registering a tax agent in the Register of Tax Agents — 3,000 per 3 years; (3) renewing a tax agent's registration — 3,000 per 3 years; (4) registering an accounting software vendor with the Authority — 10,000 per year; (5) renewing an accounting software vendor's registration — 10,000 per year; (6) registering a Designated Zone under Federal Decree-Law No. 7 of 2017 on Excise Tax — 2,000 per year; (7) issuing a paper, attested Warehouse Keeper registration certificate — 500 per certificate.
• Arts. 3–4 The Cabinet has the power to amend the fees in the decision by addition, deletion or amendment, and the Minister of Finance issues the decisions needed to implement it.
• Art. 5 Effective from its date of issuance and published in the Official Gazette.