On 30 December 2019, the UAE Federal Tax Authority (FTA) published an updated User Guide on excise tax returns.
This is an updated version of the guide issued previously in August 2019. The new guide provides the following amendments:
- addition of Form EX203D on Stockpile Declarations;
- Form EX203B on Lost & Damaged Declarations: the FTA clarifies that this form can be submitted multiple times but if the FTA requests a Destruction Certificate for any Lost & Damaged form, then the taxpayer will not be allowed to submit a new Lost & Damaged declaration until the process of the Destruction Certificate is completed;
- Destruction Certificate: the FTA provides that it can request that the taxpayer submit the Destruction Certificate; and
- the FTA added a paragraph in each section providing that when filing the forms, the taxpayer has the possibility to request from the FTA to add a new product if it is not on the FTA list.