January 6 2021

Federal Tax Authority Provides Exceptions Regarding the Supporting Evidence for Excise Goods Exports

Source: IBFD Tax Research Platform News

The UAE Federal Tax Authority (FTA) has clarified administrative exceptions with regard to the Excise Tax Guide (the guide). The guide provides that a registrant for excise tax purposes (the registrant) may request permission to retain alternative evidence that goods have been exported from the UAE other than the commercial and official evidences.

The exception is granted if the registrant can prove to the FTA that he is unable to provide any of the requested evidence due to circumstances beyond his control. The registrant should complete a request form and file it electronically along with the following information:

  • a detailed description of the request; and
  • any documentary proof to support the factual and legal grounds on which the request is based (e.g. sample invoices, contracts, payment slips).

The FTA has up to 40 business days to respond to the request. Any questions on specific fields in the Excise Tax Administrative Exception Form, are to be addressed to: info@tax.gov.ae.

According to Article 14(5) of the cabinet decision No. (37) of 2017 on the executive regulation of the federal decree-law no (7) of 2017 on excise tax, the FTA may specify alternative forms of evidence for exports other than commercial and official evidence according to the nature of the exports as well the nature of the goods being exported.

The guide was published on 31 December 2020 on the FTA's official website.