Ministerial Decision No. 247 of 2023
On Issuance of Tax Residency Certificate for the Purposes of International Agreements
1) The States Minister for Financial Affairs
2) After reading the Constitution
3) Federal Law No. (1) of 1972 on the Authority and Responsibilities of the Ministries and the Modifications to It
4) Federal Decree-Law No. (13) of 2016 on the Federal Tax Authority’s Establishment and Amendments
5) Tax Procedures Federal Decree-Law No. (28) of 2022
6) Federal Decree-Law No. (47), 2022, Concerning the Taxation of Businesses and Corporations
7) Cabinet Order No. 85 of 2022 Regarding Tax Residence Determination
8) Cabinet Decision No. (85) of 2022 on Determining Tax Residency and Certain Provisions Therein to Be Implemented, as Ministerial Decision No. (27) of 2023
Definitions
Unless the context indicates differently, all terms and expressions in this decision shall have the same meanings as those found in the preceding Federal Decree Law No. (28) of 2022 and Cabinet Decision No. (85) of 2022.
Obtaining a Tax Residency Certificate for International Agreement Purposes
a) A Person who satisfies the requirements of tax residency in the State under the terms of the applicable International Agreement may apply to the Authority to obtain a Tax Residency Certificate for the purposes of that International Agreement, as per Article (6) of Cabinet Decision No. (85) of 2022 mentioned above.
b) The application mentioned in this article’s Clause (1) must be filed in the format and with the contents required by the Authority in order for it to grant the Tax Residency Certificate in UAE.
c) The Authority may approve the application and issue a Tax Residency Certificate in the form attached to this Decision or in any other form that the Authority deems acceptable if it is satisfied that the applicant satisfies the requirements of tax residency in the State in accordance with the terms of the applicable International Agreement.
The Ministerial Decision No. (247) of 2023 about the Issuance of Tax Residency Certificates for International Agreement Purposes has an attachment.
- Tax Residency Certificate
- Application number
- Application date
- Name of applicant
- Nationality (if applicable)
- Passport number (if applicable)
- Resident visa number(s) (if applicable)
- Emirates ID number (if applicable)
- Commercial license number and licensing authority (if applicable)
- Tax Registration Number for Corporate Tax purposes (if applicable)
- As far as the Federal Tax Authority is aware, it certifies that [name of applicant] is a resident of the United Arab Emirates under the terms of the [full name of the double taxation agreement] signed on [signature date of agreement] between the United Arab Emirates and [name of the other country].