The Federal Tax Authority (FTA) has announced that businesses must complete Corporate Tax registration within 90 days from the Date of Incorporation / MOA.
The Federal Tax Authority (FTA) has issued a recent clarification addressing common international form issues encountered during Tax Residency Certificate (TRC) applications submitted through the EmaraTax portal. These issues have been identified as a frequent reason for processing delays, application suspension, or outright rejection.
According to the FTA, many TRC applications are not processed due to avoidable errors in the international tax forms uploaded alongside the application. The clarification is intended to help applicants understand where mistakes commonly occur and how to ensure smoother processing. This update is particularly relevant for applicants concerned about TRC duration and the overall duration for getting TRC, as even minor inconsistencies can significantly extend timelines.
International Form Issues Highlighted by the FTA
The FTA has outlined several recurring issues observed during its review of international forms submitted with TRC applications:
International Form Not Successfully Received by the FTA
In some cases, applicants assume the international form has been submitted correctly, but the document is either not uploaded properly or not received by the FTA system. If the form is missing or unreadable, the application cannot proceed.
Mismatch Between the Period Mentioned in the Form and the TRC Application
The FTA highlighted discrepancies between the tax period stated in the international form and the period selected in the TRC application. Even a minor difference in dates can trigger rejection or non-processing.
Country Mentioned in the International Form Not Matching the TRC Application
Another common issue arises when the country referenced in the international form does not align with the country selected in the TRC application. This inconsistency raises compliance concerns and results in application delays.
Attestation Option Not Selected During Online Submission
Applicants sometimes fail to select the attestation option while submitting the application through EmaraTax, even when the international form requires attestation. This omission leads to incomplete submissions from the FTA’s perspective.
International Form Submitted Incomplete, Unsigned, or Unstamped (for Companies)
For corporate applicants, the FTA emphasized that international forms must be fully completed, duly signed, and officially stamped. Missing signatures or company stamps render the document invalid.
Why These Issues Matter?
The FTA has clearly stated that even minor inconsistencies or technical errors can result in TRC application delays or rejection. This directly affects the TRC duration, extending the overall duration for getting TRC beyond expected timelines. Importantly, the FTA clarified that it does not amend, correct, or complete international forms on behalf of applicants. The responsibility for accuracy, completeness, and consistency lies entirely with the applicant.
As a result, errors in international forms often require resubmission, restarting review cycles and increasing processing time.
Key Checks to Avoid International Form Rejection
To prevent avoidable delays and rejections, applicants should ensure the following before submitting their TRC application through EmaraTax:
- All data in the international form exactly matches the TRC application details
- The correct country and tax period are selected consistently
- The international form is properly uploaded and successfully received by the system
- Required attestation options are selected during online submission
- Corporate forms are fully completed, signed, and stamped
Careful review of international forms before submission is essential to avoid unnecessary extensions in TRC duration.
Conclusion
The FTA’s clarification serves as a critical reminder that accuracy and consistency in international forms play a decisive role in the successful processing of Tax Residency Certificate applications. Most delays linked to TRC duration are not due to regulatory complexity, but rather preventable submission errors.
By understanding and addressing the specific issues highlighted by the FTA, applicants can significantly reduce processing delays and ensure a smoother experience on the EmaraTax platform.
