Excise TAX

Excise TAX Return

As a Taxable Person registered for Excise Tax, you are required to file your Excise Tax Returns monthly. To file an excise tax return in the UAE, businesses are required to follow these steps:

How to File the Excise Tax Returns in the UAE?

Filing excise tax returns in the UAE involves a structured process to ensure compliance with tax regulations. Taxpayers can file their taxes online using the Federal Tax Authority's new Emaratax platform:

Log in to the FTA e-Services Portal.
Navigate to the Excise Tax section.
Fill out the excise tax return form accurately.
Verify the information and calculate tax due.
Pay any excise tax due promptly.
Obtain confirmation for your records.

It's essential to file the excise tax return within the specified timeframe to avoid penalties for late filing. Additionally, ensure all calculations are accurate, and the information provided aligns with the relevant tax period.

Deadlines for excise tax submission and payment

Excise tax returns should be submitted within 15 days after the relevant tax period.
Excise tax should be paid 15 days after the end of the calendar month.
If the filing deadline falls on a weekend or a national holiday, it will be shifted to the first working day that follows the holiday or the weekend.

Kaiaan Accounting has a team of tax professionals who are well-versed in UAE tax laws and regulations. We can provide you with accurate information and guidance regarding excise tax refund eligibility, requirements, and procedures.

Excise TAX Training

The importance of excise tax in the UAE can be understood from the following points. Excise tax is primarily levied on products that are harmful to health or the environment, such as tobacco, carbonated drinks, and energy drinks. By imposing higher taxes on these products, the government aims to discourage their consumption and promote a healthier lifestyle among the population.

Excise tax on carbonated drinks and energy drinks is a way to tackle environmental issues. These products are known to have a high carbon footprint due to their production processes and packaging. By imposing higher taxes on them, the government is incentivizing the use of more sustainable and eco-friendly alternatives.

Excise tax on tobacco products is aimed at reducing the prevalence of smoking and its associated health risks. Higher taxes make tobacco products more expensive, which in turn discourages smoking and helps in reducing the number of smokers in the country. This leads to improved public health outcomes and a decrease in healthcare costs associated with smoking-related illnesses.

Excise tax plays a role in regulating the market for certain products. By imposing taxes on luxury goods, the government can control their consumption and prevent excessive spending on unnecessary items. This can help in balancing the economy and reducing income inequality.

Implementation of excise tax aligns the UAE with international standards and obligations, especially in regard to tobacco control and environmental protection. It demonstrates the country's commitment to promoting public health and sustainability, which is crucial for its global reputation and positioning.

Kaiaan can provide you with comprehensive Excise Tax training and support services, ensuring that you understand the requirements and fulfill your tax obligations effectively in the UAE.

We can conduct training sessions to educate you about the concepts, regulations, and procedures related to Excise Tax in the UAE. This will help you understand the basics and stay updated with any changes in the tax laws.
We can guide you on complying with the Excise Tax regulations, including registration requirements, filing deadlines, and payment procedures. We can provide you with a step-by-step process to ensure you meet all the necessary obligations.
We can assist you in setting up proper record-keeping systems to maintain accurate data and documentation related to Excise Tax. This will help you prepare and submit accurate tax returns.
We can assist you in preparing and filing Excise Tax returns. We will ensure that all the necessary details are included, calculations are accurate, and the returns are filed within the specified deadlines.
We can keep you informed about any changes or updates in the Excise Tax laws and regulations. This will help you stay compliant and avoid any penalties or fines due to non-compliance.

Excise TAX Voluntary Disclosure

A Voluntary Disclosure is a form provided by the Federal Tax Authority (“FTA”) pursuant to which the Taxpayer notifies the FTA of an error or omission in a Tax Return, Tax Assessment or Tax Refund application. Excise Tax Voluntary Disclosure in the UAE involves a process where businesses proactively inform the tax authorities about any errors, omissions, or incorrect information related to excise tax that might have occurred in the past. This voluntary approach allows businesses to rectify mistakes and ensure compliance with tax laws.

Thoroughly review your excise tax records and transactions to identify any inaccuracies, errors, or missing information. Complete the Voluntary Disclosure Form provided by the Federal Tax Authority (FTA) with accurate and corrected information. Submit the completed Voluntary Disclosure Form electronically through the FTA's online portal, ensuring all necessary supporting documents are attached. If the disclosure results in additional excise tax liabilities, calculate the tax due and ensure timely payment to the FTA.

The FTA will acknowledge the voluntary disclosure submission and may conduct a review or audit if necessary. They will assess any additional tax liabilities, penalties, or interest as applicable. After completing the voluntary disclosure process, ensure ongoing compliance with excise tax regulations to prevent future errors and issues. Voluntary disclosure demonstrates a commitment to compliance and may result in reduced penalties compared to if the errors were identified by tax authorities.

Kaiaan offers comprehensive support for initiating a Voluntary Disclosure concerning Excise Tax in UAE. We begin by assessing potential non-compliance through a thorough review of your excise tax records and transactions. If a disclosure is deemed necessary, we guide you through the process, explaining the steps, required forms, and supporting documentation. Our experts calculate the accurate excise tax amount and associated penalties in line with FTA guidelines. We then meticulously prepare and submit the Voluntary Disclosure form on your behalf, ensuring compliance and optimizing the likelihood of a favorable outcome. Throughout the process, we act as a liaison with the FTA, facilitating effective communication and resolution.

Import Declaration for Excise Products

Import Declaration for Excise Products in the UAE is a process by which importers declare and provide details of excise products being brought into the country. It is an important step in ensuring compliance with the UAE's excise tax regulations and enables the Federal Tax Authority (FTA) to monitor and control the importation of such products. This process ensures transparency, tax compliance, and proper control over the importation of excisable items, contributing to a regulated and efficient flow of goods in the market.

The import declaration serves several purposes:

The FTA requires importers of excise products to declare their imports accurately and in a timely manner. This declaration helps ensure that all necessary taxes, duties, and fees related to the importation of excise products are paid correctly.

The import declaration allows for transparency and accountability in the importation of excise products. It provides a record of the imported goods, including their quantity, value, country of origin, and other relevant details. This facilitates effective monitoring and auditing by the FTA to prevent any potential tax evasion or fraud.

The import declaration process helps create a level playing field for businesses operating in the excise product sector. By having importers declare their imports accurately, it ensures fair competition and prevents illegal trade practices that could harm compliant businesses.

Kaiaan can provide you with guidance on the required documentation for import declaration, including the forms to be filled out, supporting documents, and any additional information needed by the Federal Tax Authority (FTA). This will help ensure that your declaration is accurate and complete. Leveraging our expertise in tax regulations and customs procedures, Kaiaan offers guidance to ensure accurate and complete customs declarations for imported excise goods.

Kaiaan can assist you understand the timelines for submitting the import declaration and ensure that it is done in a timely manner. This will prevent any delays or penalties that may arise due to late submission.

Kaiaan can provide you with information regarding excise tax regulations, ensuring that you understand and comply with all relevant requirements. This includes guidance on the calculation and payment of excise taxes associated with imported products.

Kaiaan can facilitate communication between you and the Federal Tax Authority (FTA) regarding any queries or clarifications related to the import declaration process. This will help ensure smooth interactions and address any concerns that may arise during the declaration process.

Warehouse Registration

Warehouse registration in excise tax in the UAE involves the registration of a warehouse facility that stores excisable goods subject to excise tax. Any registered entity importing, producing, or storing excisable goods can suspend/defer the payment of tax by preserving the goods in an excisable Designated Zone. A designated zone is a warehouse, zone, or area inside the UAE where the Excise tax will not be applicable. It is also known as an excise warehouse. Compliance with excise tax regulations is essential for businesses dealing with certain goods. Goods held in designated zones are exempt from excise tax, and the tax is only imposed when these goods are taken out of the designated zone and enter free circulation in the UAE. The FTA is responsible for registering and approving areas as designated zones.

The steps for warehouse registration in excise tax:

Check eligibility of your warehouse for excise tax registration based on stored goods.
Gather required documents such as identification, ownership proof, trade license.
Create an account on FTA e-Services Portal.
Fill and submit the excise tax warehouse registration form accurately.
Review and ensure accuracy before submitting the form.
Receive confirmation of registration from FTA.
Maintain compliance with excise tax regulations by following FTA guidelines for warehousing and handling goods.

Registering your warehouse for excise tax in the UAE is vital for tax law compliance and proper management of excisable goods. Kaiaan offers expert assistance by guiding you through the registration process and ensuring all necessary documents are accurately prepared and submitted. Kaiaan's experts can navigate the regulatory framework seamlessly, ensuring your warehouse meets all compliance requirements for excise tax and allowing smooth operations within the UAE.

How to Register as a Warehouse Keeper?

A warehouse keeper refers to an individual or entity responsible for the custody and management of goods within a designated warehouse facility. A person is not allowed to function as a warehouse keeper before registering with the FTA. They are required to comply with FTA regulations, maintain accurate records, and fulfill any reporting or auditing obligations pertaining to the stored goods. The warehouse keeper plays a crucial role in ensuring smooth operations and compliance with tax laws in the UAE.

Required Documents and Forms For the warehouse keeper registration:

1) Valid Trade License/Business License.
2) Passport/Emirates ID of the authorized signatory.
3) Proof of authorization for the authorized signatory.
4) Declaration on the entity's printed letterhead, signed and stamped by the authorized signatory, stating the entity’s activity in relation to goods subject to Excise Tax, in addition to the activity type (production, import, stockpiling) and the date on which the activity has started.

Kaiaan is the ideal choice

Kaiaan comes to hiring a tax agency for warehouse registration in the UAE. With our extensive knowledge and expertise in taxation laws and regulations, we can streamline the entire process for you. ensures a smooth and accurate registration process. Our dedicated team provides personalized assistance, streamlining the process and ensuring compliance with all legal requirements, making them the optimal choice for a seamless warehouse registration experience.

Excise TAX De-Registration

An excise tax is a type of indirect tax levied on the sale of Excise Goods. Excise items are liable to Excise Tax if they are imported, manufactured, or stockpiled in the UAE. An excise tax is levied on goods that, if consumed, have a negative influence on our lives. Thus, the primary rationale for levying Excise Tax on such commodities is to reduce consumption in order to live a healthy lifestyle.

Which products are subject to excise tax in the UAE?

Carbonated drinks include any aerated beverage except for unflavored aerated water.
Energy drinks include any beverages which are marketed, or sold as an energy drink.
Tobacco and tobacco products.
Electronic smoking devices and tools.
Liquids used in such devices and tools.
Sweetened drinks.

What do you mean by Excise Tax Deregistration?

Excise Tax Deregistration refers to the process of removing a business or an individual from the list of entities liable for paying certain excise taxes. Excise taxes are levied on specific goods, services, or activities, such as alcohol, tobacco, fuel, transportation, or luxury items. Deregistration occurs when the business or individual no longer meets the criteria or engages in activities subject to excise taxes, thereby removing their obligation to pay these taxes. This could be due to various reasons, including business closure, change in operations, or no longer exceeding the excise tax thresholds. A registered person can apply to the tax authority to discontinue the excise tax registration if he is no longer liable for excise tax as per the provisions of the law. This process is called Deregistration.

To de-register for Excise Tax in the UAE, you can follow these steps:

1) Log in to the e-services portal of the Federal Tax Authority (FTA) using your registered username and password.
2) Once logged in, go to the "VAT & Excise Tax" tab, and select "Excise Tax."
3) Under the "Excise Tax" section, find and click on the "Excise De-registration" option.
4) Provide the necessary information for de-registration, including the reason for de-registration and the effective date of the de-registration.
5) Submit the de-registration request.
6) The FTA will review the request and may request additional information or clarification if needed.
7) If the de-registration request is approved, the FTA will deactivate your Excise Tax registration.
8) You will receive a confirmation notification from the FTA, indicating successful de-registration.

Kaiaan Accounting can assist you with the excise tax de-registration process in the UAE by providing professional guidance and support throughout. We will help you understand the necessary steps, documentation, and compliance obligations involved in the de-registration process. We will assist you in preparing the de-registration application and gathering all the required supporting documents.

Kaiaan Accounting can act as a liaison between you and the Federal Tax Authority (FTA). We will communicate with the FTA on your behalf, ensuring that all queries or additional document requests are addressed promptly and accurately.

By engaging Kaiaan Accounting, you can benefit from our expertise and experience in tax matters, making the excise tax de-registration process more efficient and hassle-free.

Excise Tax