TAX Agent In UAE: Federal law No. 7 of 2017 on Tax procedures -Chapter Two from Article No.12 till Article No. 16 identified who can be Tax agent and what is the procedures and rehabilitates of the Tax agent , and at the Cabinet Decision No 36 of 2017 identify that :
Tax Agent: Any Person registered with the Authority in the Register, who is appointed on behalf of
another Person to represent him before the Authority and assist him in the fulfillment of his Tax
obligations and the exercise of his associated tax rights.
AHG as registered Tax agent in Dubai provides creative
tax consultant services to a broad range of individuals and businesses. Our strong technical
understanding of the tax laws is backed by a solid understanding of your business dynamics,
with more than 30+ years of Practical Experiences, Dealing thousands of times with Tax
Inspectors & our Multilingual team we can give you the best tax advice.
Our Tax Services Includes:
– Tax Compliance Audit.
– VAT Services.
– Excise Tax.
– Tax Implementation and effect.
– Tax Studies.
– Tax Disputes Resolution.
Tax in UAE:
AHG provide special VAT services in the UAE as an Approved Tax Agency Number
(TAN) 30003727 and with several Approved Tax Agents under AHG so we can provide
our clients with the best advice.
AHG as an Approved Tax Agency in the FTA (Federal Tax Authority) can provide a wide
range of Services in the UAE whether VAT or Excise Tax.
Effective Date: January 1st, 2018.
Value Added Tax is a tax on consumption levied at each stage of the supply chain and
ultimately borne by the end consumer.
VAT is a transaction-based indirect tax which is levied at each step of the supply chain.
End consumers generally bear the VAT cost while registered businesses collect and
account for the tax, in a way acting as a tax collector on behalf of the Federal Tax Authority.
VAT is used in more than 180 countries around the world. All OECD countries except for
the US have VAT (or a variation). While it feels exactly the same as a general sales tax to
end-consumers, VAT is a more sophisticated tax and overcomes many challenges that
affect the general sales tax.
How AHG can help you in the VAT?
Since AHG’s an Approved Tax Agency in the FTA of UAE we can provide all VAT Related
Services which range from the Implementation and Tax Impact Tests, VAT Registration,
Filing VAT Returns, Filing Voluntary Disclosures, Filing VAT Refunds, Representation
in front of the Federal Tax Authority (FTA) of UAE in case of Tax Audits in addition to
the VAT Consultancy Services and full Tax Agency Services.
Effective Date: October 1st, 2017
Excise Tax is a form of indirect tax levied on specific goods. These goods are typically
those that are harmful to human health or the environment.
In the UAE, Excise Tax is currently applied on the following goods:
– Tobacco Products (100% Tax)
Chewing Tobacco, Cigars, Cigarettes, Cigarette Rag, Expanded Tobacco, Hand Rolling
Tobacco, Herbal Smoking Tobacco, Snuff, Reconstituted tobacco & electrically heated
Tobacco and anything else falling under Schedule 24 of the GCC Common Customs Tariff.
– Carbonated Drinks (50% Tax)
This includes any aerated beverage and any concentrations, powder, gel, or extracts
intended to be made into an aerated beverage. Unflavored aerated water is exempted.
– Energy Drinks (100% Tax)
Any beverages which are marketed, or sold as an energy drink, and contains stimulant
substances that provide mental and physical stimulation or includes caffeine, taurine,
ginseng and guarana, will fall in this category. Substances that have similar effects as
the ones mentioned above and any concentrations, powder, gel or extracts intended to
be made into an energy enhancing drink will also be levied tax.
– Sweetened Drinks (50% Tax)
Sweetened drinks that come under excise tax include any product to which a source of
sugar or sweetener is added and is produced either as:
A ready to drink beverage or-
Concentrates, powders, gel, extracts or any other similar product that can be made into
a sweetened drink
Source of sugar includes white sugar, soft white sugar, powdered sugar, soft brown sugar
and glucose syrup. Whereas sweeteners include saccharin and its salts, aspartame,
sorbitol, and neotame.
Sweetened drinks that are excluded from Excise Tax
– Ready to drink beverages that contain at least 75% milk or its substitutes
– Baby formula, follow up formula or baby food
– Handling of Foods for Special Medical Purposes
– Consumed for special dietary needs
– Beverages which include alcohol.
– Electronic Cigarettes and e-Liquids related to smoking devices (100% Tax)
Electronic smoking devices and tools shall include all electronic smoking devices and tools
and the like, whether or not containing nicotine or tobacco. Which would be classified on
import under Customs HS codes:- 85437031, 85437032, 85437039
All liquid used in electronic smoking devices and tools used in such devices even if they
contain nicotine or not will be levied tax under Customs HS codes:- 38249999.
Electronic smoking devices, liquids used in this devices and tools will be charged 100% tax.
The intent of Excise Tax is to reduce consumption of these commodities while also raising
revenues for the government that can be spent on public services.
All businesses that import, produce or release excise goods from a designated zone must
consider their registration requirements and compliance responsibilities related to filing
and paying Excise Tax.
How AHG can help you in the Excise Tax?
Since AHG’s an Approved Tax Agency in the FTA of UAE and one of the leading Tax Agencies
who is specialized in the Excise Tax, AHG’s Services range from Excise Tax Registration,
Excise Tax Filing, Excise Tax Consultancy, Warehouse Keepers and Designated Zones
Registration, Stock and Duty Calculation, Advice on Stockpilers, Tax Agent,
Digital Tax Stamps Consultancy, Filing Disputes, Representation in front of the FTA of UAE.