2 December 2022
EmaraTax portal to be launched on 5 December 2022
 
The Federal Tax Authority (FTA) has recently announced that the "EmaraTax" website will be launched on 5 December 2022. The portal will no longer be accessible from 30 November 2022 due to the migration process. However, the key forms used by importers/exporters will remain accessible during the migration period.

The launch of EmaraTax aligns with the UAE Digital Government Strategy 2025. EmaraTax will significantly enhance the way taxpayers shall access FTA's services, pay their taxes and obtain refunds. It also enhances the ability of FTA to administer taxes in the UAE and enables better, faster decision-making and earlier engagement with taxpayers that need support.

We have highlighted some of the key changes when accessing the EmaraTax Portal:
Sr. No. Particulars Before (FTA E-services Portal) After (EmaraTax Portal)
1. Portal Login Login with a User ID and password. Login with:
  1. User ID and password; or
  2. Emirates ID; or
  3. UAE Pass (this process is still in the implementation phase and will be launched in the future)
Note: A password reset instruction shall be sent to the registered Email ID of the taxpayers as they are required to reset their password the first time they use the new platform.
2. Changing/adding new details on the online portal All changes on the portal require FTA approval except updating customs codes and other business activities. All changes on the portal require FTA approval except for updating the bank account and business activities.

Note: The bank account details are no longer mandatory while making an application for registration and can be added at a later date via the 'Edit' feature. However, bank account details are required for a refund.
3. VAT Return Manually update the VAT return on the FTA portal. A new feature has been added where the taxpayer can fill details pertaining to tax returns in an offline template and post review upload it on the portal. This would minimize the risk of making an error while manually entering the figures online.
4. VAT Payment The payment made is allocated as follows:
  1. VAT liability cleared first
  2. Administrative penalty cleared first
  3. The oldest liability cleared first.
 The following manner of payment shall be allowed:
  1. (i) Full or partial payment against one or multiple tax periods, including VAT liabilities or VAT administrative penalties
  2. Payment against immediate next return
  3. Payment against future outstanding liability.
5. VAT Refund A taxpayer needs to create a refund request and fill in the amount they wish to get refunded. EmaraTax has enhanced the refund process, making it more efficient. It allows one to submit one consolidated refund request for all eligible credit balances for each tax type for multiple tax periods.
6. Import of Goods (Box 6 of the VAT Return) The taxpayer can download the current tax period's import of goods details. Once the period ends, the taxpayer would not have access to the same information anymore. The feature to view and download import details will be available for the prior tax periods.


The other changes introduced through EmaraTax, including a comparison of VAT Returns, VAT Payments, etc., can be accessed here. The FTA has also released a series of videos to better understand EmaraTax, which can be accessed here.
Our Comments
The enhanced portal shall help businesses to carry out procedural compliances more effectively and reduce issues faced by taxpayers at present. This portal will enable the authority to make better and faster decisions in administering taxes and improve engagement with taxpayers.
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