Regulator · Defined Term
FTA — Federal Tax Authority.
The UAE Federal Tax Authority. Administers UAE Value Added Tax (5%), UAE Corporate Tax (9%) and Excise Tax. Headquarters in Abu Dhabi.
FTA responsibilities
- VAT registration and quarterly returns.
- Corporate Tax registration and annual returns.
- Excise Tax for specified goods.
- Issuing Tax Residency Certificates (TRC).
- Maintaining the register of UAE Tax Agents.
- Audit and enforcement.
UAE Tax Agents
The FTA maintains a register of approved Tax Agents — only registered agents may represent taxpayers in FTA proceedings. ArxSetup's tax work (CT registration and returns, VAT filings, FTA audit defence) is handled through affiliated FTA-registered tax-agent partners.
Penalties
FTA penalties for late VAT or CT filing/payment are substantial — AED 1,000–10,000 plus daily interest. Tax-evasion penalties can exceed AED 50,000 plus three times the tax due. Always file before deadline.