The FTA was established in 2016 ahead of VAT implementation in 2018. All UAE tax registrations, VAT returns, corporate tax filings, and refund applications are managed through the FTA's online portal, EmaraTax (previously known as the e-Services portal). The FTA also conducts audits, issues public clarifications and tax rulings, and publishes guides that serve as the practical interpretation of UAE tax law. Businesses with complex tax positions can apply to the FTA for a Private Clarification — a formal written ruling on their specific situation.
FTA contact: EmaraTax portal at tax.gov.ae. The FTA helpline is 600 599 994 (Sunday–Thursday, 8am–8pm).
See also: EmaraTax, VAT Return, Corporate Tax Return

