The enforcement of certain provisions of Cabinet Decision No. 85 of 2022 on the determination of tax residency has been announced in Ministerial Decision No. 27 of 2023 by the Ministry of Finance (MoF). On March 1, 2023, this decision was published in the Official Gazette and entered into force.
The Ministerial Decision aims to clarify and offer direction on the application of the Cabinet Decision, which was released last year, regarding the policies and processes for establishing tax residency status for both individuals and companies in the UAE.
The Federal Tax Authority’s website can now be used to instantly issue a UAE tax residency certificate, making the procedure quicker and more convenient for filers.
The Decision further states that when deciding whether the 183-day or 90-day thresholds have been reached, all days or parts of days on which a person is physically present in the UAE will be taken into account. Additionally, the Decision states that a person need not own their “permanent place of residence,” but such place must be continuously available to them.
The decision additionally defines the standards and prerequisites that individuals and companies must satisfy in order to receive the tax residency licence. The prerequisites include having a legal residency permit, staying in the UAE for a predetermined number of days, and meeting any additional requirements outlined in the Cabinet Decision.
The new Ministerial Decision from the MoF is an important step towards improving and harmonising the UAE’s tax residency system with global norms. For individuals and businesses working in the UAE, it offers the clarity and openness necessary to determine tax residency.
HLB HAMT can assist individuals and businesses in complying with the regulations as well as applying for a tax residency certificate as outlined in Ministerial Decision No. 27 of 2023.
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