UAE’s FTA introduces Taxpayer Charter, lists rights, obligations

Published On: 22 April 2024

By Sam Alex
Sam Alex is a seasoned accountant based in the United Arab Emirates with more than 7 years of experience in VAT consulting. With a keen eye for detail and a passion for numbers, Sam has spent over a decade helping businesses navigate the complex world of finance. His expertise lies in tax planning, financial forecasting, and strategic budgeting.

UAE’s FTA introduces Taxpayer Charter, lists rights, obligations

Published On: 22 April 2024

The Federal Tax Authority (FTA) of the UAE has released the Taxpayer Charter, a formal document that defines and explains the rights and responsibilities of taxpayers in the country, in line with its dedication to maintaining transparency and clarity in the tax system.

The Charter is a part of the Authority’s initiatives to increase taxpayers’ understanding of their rights and responsibilities and promote voluntary compliance with tax laws.

The Taxpayer Charter in the UAE tax system establishes a series of rights for taxpayers. It ensures that they are treated fairly, professionally, and respectfully by the FTA and its employees. It also guarantees the consistent application of tax laws, as well as privacy and confidentiality. Moreover, it emphasizes the importance of taking into account the individual circumstances and facts when engaging with the Authority.

In addition, taxpayers have the right to expect that the Federal Tax Authority will respond promptly to their inquiries, provide them with precise and reliable information to assist them in meeting their obligations, allow them to be represented by an officially recognized Tax Agent or appointed legal representative, grant them the right to appeal an FTA decision and allow them to submit complaints about the services given by the Authority.

Additionally, taxpayers must fully comply with all applicable tax obligations, provide accurate and complete data within the time frame specified, cooperate with and respect the FTA and its staff, and help the Authority prevent tax evasion.

Khalid Ali Al Bustani, the Director-General of the FTA, said, "The Federal Tax Authority is dedicated to fulfilling all aspects of its role as the government body tasked with upholding transparency and clarity standards across the UAE tax system, as well as ensuring the seamless and effective implementation of the UAE tax system and all relevant laws and regulations. A major cornerstone of that role is raising awareness among taxpayers, as well as all other stakeholders, about the rights they enjoy under the system, but also about the obligations they are expected to meet.”

“Introducing the official Taxpayer Charter is a significant step towards achieving this objective,” stated Al Bustani, emphasizing the importance of outlining the main obligations taxpayers must fulfill to ensure compliance with tax laws while also educating them about their rights. “The Charter, therefore, serves to ensure transparency in the tax system, while enhancing the quality of the services that the Authority offers its customers, in line with the UAE Government’s directives to promote excellence in operations.”

The FTA has incorporated the Taxpayer Charter into its strategies to educate taxpayers about the various aspects of the UAE tax system. To achieve this, the FTA has implemented a range of initiatives, such as awareness campaigns and workshops conducted by FTA experts in all emirates. Additionally, they have provided various resources like manuals, guidelines, and Public Clarifications that are accessible on their official website.