In the current economic situation, organizations are expanding to a number of various countries. In view of this, many countries have decided to tax global income of its citizens and businesses. A tax domicile certificate (or a tax residency certificate) is a document issued by a country to companies, individuals, and government entities to benefit from processes that prevent double taxation (“DTA”). These certificates verify the applicant’s status as a resident of issuing country.

With the purpose of promoting its development goals, the UAE concluded one-hundred and fifteen DTA to most of its trade partners.

In the UAE, an individual must be present in the country for at least 183 days to obtain a tax domicile certificate, whereas a company must be in operation for at least one year from the date of application to obtain a tax domicile certificate. A tax residence certificate in the UAE is issued by the Ministry of Finance.

For this purpose, individuals are obliged to submit the following documents:

• Passport copy and valid visa copy issued at least 180 days prior to verification
• Emirates ID copy  
• 6 months personal UAE bank statements, stamped by the bank   
• Proof of income in UAE
• Immigration (GDRF) Report (report evidencing all entries into and out of the UAE)
• Certified tenancy contract copy or title deed valid for at least three months prior to application   

In the similar manner, body corporate shall submit to the Ministry the following documents:

• Valid copy of trade license
• Certified tenancy contract copy or title deed; valid for at least three months prior to application, a physical office space is mandatory (not flexi desk)
• Passport, valid visa copy and Emirates ID of the company Director/ Manager   
• Latest certified, audited financial statement or company bank statements collected in the last six months, and must be stamped by the UAE bank

Garant Business Consultancy has a team of professionals who have helped numerous clients in framing the accounting and taxation structure and would be happy to assist you in obtaining your Tax Domicile certificate.

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