Tax classification requests for VAT and corporate tax ATTR

About this service

Request the enlisting of their services and activities that are carried out in a sovereign capacity without imposing a tax on it. The service will allow the entities to submit requests to recover the VAT paid on their activities that they carry out based on the tax laws and the procedures, Accordingly, a Cabinet decision must be issued to classify them as government entities and their sovereign services

The process

1. Submit the application through the online system
2. Review by the Ministry of Finance
3. Conduct a field visit (only for Designated Zones)
4. The Ministry will respond to the request submitted through the electronic system and the registered e-mail with an approval or rejection

Once the application is approved, the following steps will be implemented by the Ministry of Finance:

1. Submit a memo to the Cabinet.
2. Receive the Cabinet decision
3. Send a copy of the decision to the concerned authorities

If the application is rejected: An official letter / letter will be sent to the party requesting the rejection and the reason for rejection.

Conditions of use

• The customer must be a government entity
• Note: Other entities such as charitable organizations and entities affiliated with government entities must submit the application through the financial departments or the Ministry of Community Development.

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 authorized 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, license 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 authorized 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 organization

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 authorized 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 license 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 authorized 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, license 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 authorized signatory)

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

• Trade License
• 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 authorized signatory) that the entity has collected the local franchise fees.

Dependent on other services

No