Cabinet Resolution Concerning the Fees of the Services Provided by the Federal Tax Authority

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Cabinet Resolution Concerning the Fees of the Services Provided by the Federal Tax Authority

The last update on this law was listed on 18 Nov 2025

Issued Date

01 Oct 2020

Effective Date

14 Nov 2020

Official Gazette Date

15 Oct 2020

Official Gazette No

688

Legislation State

Active

Regulation Table

1

Legislation Amendments

3

Disclaimer: Every effort has been made to produce an accurate and complete English version of this website/ legislation. However, for the purpose of their interpretation and application, reference must be made to the original Arabic text. In case of conflict, the Arabic text will prevail

Index
Article (1) Definitions
Article (2) Service Fees
Article (3) Fees Adjustment
Article (4) Issuing the Executive Resolutions
Article (5) Repeals
Article (6) Resolution's Publication and Entry into Force

Cabinet Resolution No. (65) Of 2020 Concerning the Fees of the Services Provided by the Federal Tax Authority

The Cabinet, having reviewed:
- The Constitution;
- Federal Law No. (1) of 1872 Concerning the Competencies of Ministries and the Powers of Ministers, as amended;
- Federal Decree-Law No. (13) of 2016 on the Establishment of the Federal Tax Authority;
- Federal Law No. (7) of 2017 on Tax Procedures;
- Federal Law No. (8) of 2017 on the Value Added Tax;
- Federal Law No. (26) of 2019 on Public Finance;
- Cabinet Resolution No. (16) of 2016 Concerning the Fees for the Tax Residency and the Value Added Tax Certificates, as amended;
- Cabinet Resolution No. (39) of 2017 Concerning the Fees of the Services Provided by the Federal Tax Authority; and
- Based on the Proposal of the Minister of Finance, and the Cabinet's Approval,
Resolves as follows:

Article (1) Definitions

In the application of this resolution, the following words and expressions shall have the meanings ascribed thereto respectively, unless the context indicates otherwise:
State: The United Arab Emirates
Minister: Minister of Finance
Authority: Federal Tax Authority
Tax Residency Certificate: A certificate issued by the Authority upon application submitted thereto by any person to enable the applicant to benefit from Double Taxation Agreements to which the State is a Party
Commercial Activities Certificates: A certificate issued by the Authority upon application submitted thereto by any person to recover the Value Added Tax imposed thereon in various countries regardless of whether or not there is a double taxation agreement in place.

Article (2) Service Fees

The fees assigned to each service provided by the Authority as shown in the table attached hereto shall be collected.

Article (3) Fees Adjustment

The Cabinet shall be competent to make any changes to the fees mentioned in this decision, whether by addition, removal or adjustment.

Article (4) Issuing the Executive Resolutions

The Minister shall issue the resolutions required for implementing the provisions hereof.

Article (5) Repeals

Any provision contradicting or conflicting with the provisions of this resolution shall be repealed, so shall the following resolutions:
1. Cabinet Resolution No. (16) of 2016 Concerning the Tax Residency Certificate and the Value Added Tax Certificates Fees, as amended; and
2. Cabinet Resolution No. (39) of 2017 Concerning the Fees of the Services Provided by the Federal Tax Authority.

Article (6) Resolution's Publication and Entry into Force

This resolution shall be published in the Official Gazette and shall enter into force within thirty days from the date of the publication thereof.

[Note: The full annexed fee schedule table is provided as an attached table/document on the source page ("To view tables and schedules, please click here") and was not rendered as extractable text by the page text tool.]