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How to Apply for an Excise Tax Administrative Exception in the UAE

This guide is designed to help businesses registered for Excise Tax in the UAE apply for an administrative exception from the Federal Tax Authority (FTA). An administrative exception allows you to deviate from standard excise tax procedures in specific situations.

In this guide, you'll learn about:

• What an Excise Tax Administrative Exception is
• When to apply for an exception
• How to complete the application form

What is an Excise Tax Administrative Exception?

An Excise Tax Administrative Exception is a concession granted by the FTA that allows a business to deviate from specific excise tax requirements. This may be necessary if complying with standard procedures would cause undue hardship or be impractical in your particular situation.

When to Apply for an Excise Tax Administrative Exception

There are various reasons why a business might need an exception. A common scenario involves obtaining alternative evidence to confirm the export of excise goods from the UAE. Normally, official export documents are required, but if these are unavailable due to circumstances beyond your control, you can request to use alternative supporting evidence.

Here are some other situations where an exception might be helpful:

• Extending deadlines for filing tax returns or making payments.
• Changing the length of your tax period (monthly, quarterly, or half-yearly).
• Staggering your tax period to end on a specific date.

It's important to note that the FTA is not obligated to grant an exception. They will consider your request based on its merits and compliance with UAE tax laws.

How to Apply for an Excise Tax Administrative Exception

The application process is handled electronically through the FTA's EmaraTax portal. Here's a step-by-step guide:

1. Access your EmaraTax account dashboard.
2. Click on "View" to access the Taxable Person Account.
3. Select "Excise Tax" from the list and choose "Other Services."
4. Under "Excise Tax Administrative Exceptions," click on "View" and then "New Request."
5. Proceed to complete the online application form, which includes sections for:
   • Applicant Information (name, tax registration number)
   • Contact Details
   • Details about the Exception Request (including a reason for needing an exception and any supporting documents)
   • Authorized Signatory Information
   • Checklist confirming the accuracy of your application

Here are some helpful resources for completing the application: