Issuance of Tax Residency Certificate
Issuance of Tax Residency Certificate for International Agreements
The Minister of State for Financial Affairs has Issued Decision No. 247 of 2023, regarding the Issuance of tax residency certificate for International Agreements.
The Minister has Issued the decision after reviewing the following:
- the constitution.
- Federal Law No. (1) of 1972 on the competencies of the Ministries and Powers of the Ministers and its amendments.
- Federal Decree-Law No. (13) of 2016 on the Establishment of the Federal Tax Authority, and its amendments.
- Federal Decree-Law No. (28) of 2022 on Tax Procedures.
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses.
- Cabinet Decision No. (85) of 2022 on Determination of Tax Residency.
- Ministerial Decision No. (27) of 2023 on Implementation of Certain Provisions of Cabinet Decision No. (85) of 2022 on Determination of Tax Residency.
Article (1) – Definitions
Words and expressions in this Decision shall have the same meanings specified in the Federal Decree-Law No. (28) of 2022 and Cabinet Decision No. (85) of 2022 referred to above unless the context requires otherwise.
Article (2) – Issuance of Tax Residency Certificate for the purposes of International Agreements
- For Article No. (6) of Cabinet Decision No. (85) of 2022 referred to above, a person who meets the conditions of tax residency in the state under the relevant International Agreement may apply to the Authority to obtain a tax residency certificate for that International Agreement.
- The application referred to in Clause (1) of this Article shall be submitted in the form and manner specified by the Authority and shall include all necessary information for the Authority to issue the Tax Residency Certificate.
- If the Authority is satisfied that the applicant meets the conditions of tax residency in the state in accordance with the provisions of the relevant International Agreement, the Authority may approve the application and issue a Tax Residency Certificate in the form attached to this Decision or in any other form acceptable to the Authority.
Article (3) – Publication and Application of this Decision
This Decision shall be published in the official Gazette and shall come into effect from 1 March 2023.
Attachment to Ministerial Decision No. (247) of 2023 on the Issuance of Tax Residency Certificate for the purposes of International Agreements
Tax Residency Certificate
- Application Number: […]
- Application Date: […]
- Name of the Applicant: […]
- Nationality of Applicant: […]
- Nationality (if applicable): […]
- Passport Number (if applicable): […]
- Resident Visa Number (if applicable): […]
- Emirates ID Number (if applicable): […]
- Commercial Licence Number and licencing authority (if applicable): […]
- Tax Registration Number for Corporate Tax purposes (if applicable): […]
The Federal Tax Authority to the best of its knowledge certifies that [Name of Applicant] is a resident of the United Arab Emirates pursuant to the provisions of [full name of the double taxation agreement] entered into between the United Arab Emirates and [name of the other country] on [signature date of agreement].
This certificate is valid from [../../..] to [../../..]
[Signtaure and Federal Tax Authority’s Stamp]
Conclusion
Thus we have come to learn everything regarding Decision No. 247 of 2023, which has been issued by the Minister of State for Financial Affairs, which concerns the Issuance of Tax Residency Certificate in United Arab Emirates, also all of the Decision’s Articles, such as Definitions, Issuance of Tax Residency Certificate for the purposes of International Agreements, Publication and Application of the Decision also the attachment to this Ministerial Decision.
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