Article 1 – Definitions
In the application of the provisions of this Decree-Law, the following words and expressions shall have meanings assigned against each, unless the context otherwise requires:
| State | : | United Arab Emirates. |
| Minister | : | Minister of Finance. |
| Authority | : | Federal Tax Authority. |
| Director General | : | Director General of the Authority. |
| Business Day | : | Any day of the week, except weekends and official
holidays of the Federal Government. |
| Committee | : | Tax Disputes Resolution Committee. |
| Competent Court | : | The federal court within whose jurisdiction the
Authority’s Head Office or Branch is located. |
| Tax | : | Every tax imposed under the Tax Law, that the
Authority is mandated to administer, collect and enforce. |
| Tax Law | : | Any federal law pursuant to which a Tax is imposed. |
| Tax Residency
Certificate |
: | A certificate issued by the Authority confirming the tax
residency of a Person in the State, in accordance with Article 53 of this Decree-Law. |
| Tax Resident | : | A Person resident in the State in accordance with
Article 53 of this Decree-Law. |
| Person | : | A natural or juridical person. |
| Business | : | Any activity conducted regularly, on an ongoing and
independent basis by any Person, such as industrial, commercial, agricultural, professional, vocational, service or excavation activities or anything related to |
| the use of tangible or intangible properties, or any
other activity as may be specified in the Tax Law. |
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| Taxable Person | : | Any Person registered or obligated to register for the
purposes of the Tax Law. |
| Taxpayer | : | Any Person who is obligated to pay Tax in the State
under the Tax Law whether a Taxable Person or an end consumer. |
| Tax Return | : | The information and data specified for Tax purposes
and submitted by a Taxable Person to the Authority for Tax purposes in the form and manner as prescribed by the Authority, including the relevant attachments and schedules. |
| Tax Period | : | The specified period of time determined in the Tax Law
in respect of which Due Tax shall be calculated. |
| Tax Registration | : | A procedure according to which a Person registers with
the Authority or is registered for Tax purposes by the Authority, as applicable. |
| Tax Registration
Number |
: | A unique number issued by the Authority to each
Person who is registered for Tax purposes. |
| Registrant | : | The Taxable Person who has been issued a Tax
Registration Number. |
| Legal Representative | : | The guardian or custodian of an incapacitated person
or minor, or the bankruptcy trustee appointed by the court for a company that is in bankruptcy, or any other Person legally appointed to represent another Person. |
| Due Tax | : | Tax that is calculated and imposed under the
provisions of the Tax Law. |
| Payable Tax | : | Tax that has become due for payment to the Authority. |
| Administrative
Penalties |
: | Monetary amounts imposed upon the Person by the
Authority for breaching the provisions of this Decree- Law, the Tax Law or decisions issued by the Cabinet for execution thereof. |
| Refundable Tax | : | Amounts that the Authority may refund in whole or in
part to the Taxpayer pursuant to the Tax Law and this Decree-Law. |
| Tax Assessment | : | A decision issued by the Authority in accordance with
Article 23 of this Decree-Law. |
| Administrative
Penalties Assessment |
: | A decision issued by the Authority concerning
Administrative Penalties. |
| Notification | : | Notification to a Person of decisions issued by the
Authority through the means stated in this Decree-Law and its Executive Regulation. |
| Voluntary Disclosure | : | A form prepared by the Authority pursuant to which a
Taxpayer notifies the Authority of an error or omission in the Tax Return, Tax Assessment or Tax refund application, in accordance with the provisions of Article 10 of this Decree-Law. |
| Register | : | The Register of Tax Agents. |
| Tax Agent | : | Any Person registered with the Authority who is
appointed on behalf of another Person to represent him before the Authority and assist him in the fulfilment of his Tax obligations and the exercise of his associated Tax rights. |
| Tax Audit | : | A procedure undertaken by the Authority to inspect
the commercial records, information, data or goods related to a Person to determine whether the Person has fulfilled his obligations under this Decree-Law or the Tax Law. |
| Tax Auditor | : | Any employee of the Authority appointed to conduct a
Tax Audit. |
| Tax Evasion | : | The Person’s use of illegal means, resulting in the
reduction of the amount of the Due Tax, non-payment thereof, or a refund of Tax that a Person did not have the right to have refunded under this Decree-Law or the Tax Law. |
| Executive Regulation | : | The Executive Regulation of this Decree-Law. |
