Tax Classification Requests for VAT and Corporate Tax ATTR

About this service

This service allows entities to be classified for VAT and corporate tax purposes, based on the VAT and Corporate Tax laws. This enables government entities to provide services and conduct activities in a sovereign capacity without being taxed, as these activities are considered sovereign and non-competitive with the private sector, according to the classification by the Ministry of Finance. The service also allows government and charitable entities to submit tax refund requests for activities carried out under applicable tax laws and procedures. A Cabinet decision is required to classify these entities as government entities providing activities in a sovereign capacity.

Furthermore, some government entities can submit simplified tax returns without providing details of their activities and operations, thus maintaining confidentiality and the confidential nature of their operations. Additionally, certain designated areas that meet the criteria stipulated in the tax laws can be treated as outside the country, granting them certain tax advantages. This service also classifies entities to qualify for corporate tax exemptions under applicable tax laws and regulations.

The process

1. Access the Ministry of Finance website smart app using UAE Pass
2. Click on the "Start Service" button.
3. Log in using the UAE Digital Identity (UAE PASS)
4. Complete the electronic form (Please download the form), according to the applicant category
5. Attach the required documents and mandatory supporting documents according to the applicant category.
6. Click on the application to review it before signing.
7. Submit the application by copying the link and sending it to the authorized signatory of the applicant entity.

Conditions of use

• The customer must be a government entity
• Note: Other entities, such as charitable organisations and entities affiliated with government agencies, must submit the application through the financial departments, the Ministry of Community Development, the General Authority for Sports, the Ministry of Culture, the General Authority for Endowments and Islamic Affairs, or any other relevant authority

Required Documents

VAT:
1- Government Entities Category:

• Decree or decision establishing the entity
• An official letter from the Director General of the Financial Department (if the application is approved in the system through the authorised signatory) if it belongs to the local government, or an official letter from the competent authority if it belongs to the federal government

2- Charities Category:

• Decree, construction decision, licence or publicity decision
• Memorandum of Association / Articles of Association
• An official letter from the Director General of the Financial Department (if the application is approved in the system through the authorised signatory) if it belongs to the local government, or an official letter from the competent authority if it belongs to the federal government
• Letter of approval of the Ministry of Foreign Affairs in case the charity is an international organisation

3- Category of entities wishing to qualify for the submission of the simplified declaration:

• Decree or decision establishing the entity
• An official letter from the Director General of the Financial Department (if the application is approved in the system through the authorised signatory) if it belongs to the local government, or an official letter from the competent authority if it belongs to the federal government

4- Category of entities wishing to qualify for the specified areas:

• Decree or decision establishing it as a free zone
• Complete the list of requirements
• Official letter from the Department of Finance
• A letter from the authority of the region to be included
• Letter from customs
• A letter from the Ports Security Authority

Corporate Tax:
5- Government Entities Category:

• Decree or decision to establish the entity or licence with the articles of association or memorandum of association
• An official letter from the Director General of the Financial Department (if the application is approved in the system through the authorised signatory) if it belongs to the local government, or an official letter from the competent authority if it belongs to the federal government

6- Category of eligible public benefit entities:

• Decree, construction decision, licence or publicity decision
• Memorandum of Association / Articles of Association
• An official letter from the Financial Department if it belongs to the local government or an official letter from the competent authority if it belongs to the Federal Government

7- Free Zones Category for Corporate Tax Purposes:

• Decree establishing the free zone
• Map of the site specific geographical area (attached to the decree)
• An official letter from the Director General of the Financial Department (in case the application is approved in the system through the authorised signatory)

Other categories:
8- Extractive and non-extractive activities for corporate tax purposes:

• Trade licence
• Financial statements for the past two years
• An official letter from the Director General of the Financial Department (in case the application is approved in the system through the authorised signatory) that the entity has collected the local franchise fees

Dependent on other services

• Yes (The Federal Tax Authority and the General Secretariat of the Cabinet)

Digital Accessibility

This service has been designed in accordance with the Digital Accessibility Policy issued by the Telecommunications and Digital Government Regulatory Authority (TDRA). It ensures easy access for all users, including People of Determination, with support for keyboard navigation, screen readers, content zoom up to 200%, and clear display of messages and alerts. Accessibility features will be continuously updated whenever any enhancements are made to digital channels or the user journey.