UAE Tax Residency Certificates for Natural Persons
A checklist for natural persons applying for a UAE Tax Residency Certificate, covering eligibility, treaty use and the evidence the Federal Tax Authority may request.
PB First
· 2 min read
A Natural Person needs a UAE tax residence certificate if he/she wants to benefit from the lower double tax treaty rates or if they want to benefit from the double tax treaty tax dispute resolution procedures. This applies to related and arm’s lnegth transcations. Examples are pensions, captal gains, salaries, Interest, dividends and so on.
Are You Elegible To Apply For A Tax Residency Certificate? To get a TRC from the UAE Federal Tax Authority, you will need to demonstrate that you are firstly a
UAE doemstic tax resident and then a tax treaty resident. Doing so now requires identification of the place of you Centre Of Vital Interests so don’t be surprised when the FTA requests the list of the following documents and confirmations to be delivered to it:
Mandatory Very Strongly Optional Documents Items Recommended Supporting Items Centre of Vital Interest Confirmation X Passport Scan & Residence Visa Scan X
Emirates ID Scan X
Salary Certificate / Source of Income X
Lease Agreement / Ejari Contract X Last 6 Months’ Bank Statements X
Employment Contract X
Utility Bill X
Centre of Vital Interests Statement: Recently, the FTA have increasingly requested the supply of a comprehensive statment confirming the
vital interests are centred in the UAE. Here at PB First, we have developed a detailed questionanaire designed to pinpoint where that centre is. Using that information we draft your vital interests statement.
If you want to obtain your TRC at the first attempt, please get in touch with PB First