The TRC is a certificate issued for eligible government entities, companies and individuals to take advantage of agreements of double taxation avoidance on income to which the UAE is a signatory.

Eligibility Criteria

Natural persons

The applicant must have been a resident of the UAE for at least 180 days. Also an annual lease agreement officially documented by the competent authorities, such as EJARI in Dubai, municipalities in other Emirates and free zone authorities must be attached to the application.

Legal persons

In order to be eligible to apply for a TRC, the legal person must have been established for a period of at least one year. Financial accounts must be audited or prepared by an accredited audit firm and attached with other required documents to the application. The report must be certified and stamped by the audit firm. The audited financial report to be attached to the application must cover the year for which the certificate is requested. If the certificate is requested for the present year, the audit report must be covering the past year. * Note: Offshore companies are not allowed to apply for the service because they are not listed in the Double Taxation Avoidance agreements.

Requirement to Applying for Natural Person

• In order to apply for the TRC for Natural Person, the User should select “Natural Person” under “Certificate is for”
• The Applicant will be asked to select the Country which the Certificate is applied for from the drop-down list.
• Select the Start Date of required Financial Year which will be reflected in the Certificate (e.g. if the applicant selects 01-01-2018, the certificate will be valid from 01-01-2018 to (31-12-2018)
• The following documents are required for individual TRC applications:

➢ Passport Copy

➢ UAE Residence Visa Copy

➢ Emirates ID Copy

➢ A certified copy of (residential) lease agreement or Tenancy Contract Copy (an annual lease agreement officially documented by the competent authorities, such as EJARI in Dubai, municipalities in other Emirates and free zone authorities)

➢ Source of income (e.g. Salary Certificate, Trade License etc)

➢ Validated bank statements for 6 months from a local UAE Bank.

➢ A report from the General Directorate of Residency and Foreigners Affairs or Federal

Authority for Identity and Citizenship (ICA) specifying the number of days the resident has stayed in the UAE (The applicant must have been a resident of the UAE for at least

180 days).

➢ Tax forms (if any) from the country in which the certificate is to be submitted. If the Tax form requires FTA Signature and Stamp, the user is requested to send the original form to FTA via courier with return service. The applicant should fill and sign the fields related to his details and information for FTA to attest the form.

• Please fill all required fields and click “Submit” button to submit the request or “Save as draft” if you need to edit later
• User can click on the Terms & Condition link to read the details.
• When the user clicks on “Submit”, Screen will show the details of the request. Please verify the details as the details will not be editable after completing the approval

process.

• All fields marked with a red star (*) are mandatory in order to complete the request.
• Please click on the attachment icon ( ) to attach the required documents. (1)

*Note: for some countries, only UAE National are eligible to apply for TRC. Therefore, the user might get an ineligibility message when the country and nationality are

selected

Requirement to Applying for Legal Person

• In order to apply for the TRC for Legal Person, the User should select “Legal Person” under “Certificate is for”
• The Applicant will be asked to select the Country which the Certificate is applied for

from the drop-down list.

• Select the Start Date of required Financial Year which will be reflected in the Certificate (e.g. if the applicant selects 01-01-2018, the certificate will be issued valid from 01-01- 2018 to 31-12-2018)
• The following documents are required for individual TRC applications:

➢ A copy of the trade license and directors/shareholders’ attachment.

➢ Establishment contract certified by official authorities (if it is not a Sole Company).

➢ A copy of the legal person’s owners/partners/directors’ passports

➢ A copy of the legal person’s owners/partners/directors’ Emirates IDs

➢ A copy of the legal person’s owners/partners/directors’ permits of residence

➢ A certified copy of the audited financial accounts (Financial accounts must be audited or prepared and stamped by an accredited audit firm and must cover the year for which the certificate is requested. If the certificate is requested for the present year, the audit report must be covering the past year).

➢ Validated bank statements for 6 months from a local UAE Bank.

➢ A certified copy of the lease agreement.