UAE’s FTA introduces Taxpayer Charter, lists rights, obligations

Taking a step to enhance transparency and compliance within the UAE tax system, the Federal Tax Authority (FTA) has released the Taxpayer Charter, a comprehensive document outlining the rights and obligations of taxpayers in the country.

Khalid Ali Al Bustani, director-general of the FTA, emphasised the importance of the charter in raising awareness among taxpayers and stakeholders about their rights and obligations.

Al Bustani stated, “Introducing the official Taxpayer Charter is a significant step towards achieving this objective, as it outlines the main obligations taxpayers must fulfill to ensure compliance with tax laws while also educating them about their rights.”

The introduction of the Taxpayer Charter is part of the FTA’s broader efforts to enhance taxpayer awareness about the UAE tax system, the state news agency WAM reported.

These initiatives include awareness campaigns, workshops, manuals, guidelines, and public clarifications conducted by FTA experts across all emirates, along with information available on the FTA’s official website.

List of rights outlined in the Taxpayer Charter

The Taxpayer Charter delineates a set of fundamental rights for taxpayers in the UAE tax system, including:

1. Fair, professional, and respectful treatment by the FTA and its staff.
2. Consistent application of relevant tax legislation.
3. Privacy and confidentiality of taxpayer information.
4. Consideration of individual circumstances when dealing with the authority.
5. The expectation of responsiveness to taxpayer requests.
6. Access to accurate and reliable information to fulfill tax obligations.
7. Right to representation by a listed tax agent or legal representative.
8. Ability to submit appeals and complaints regarding FTA decisions and services.

Obligations listed in the document

In addition to outlining rights, the charter outlines obligations for taxpayers, including:

• Full compliance with all applicable tax obligations.
• Provision of complete and accurate information within specified timelines.
• Cooperation with and respect for the FTA and its staff.
• Assistance in the FTA’s efforts to combat tax evasion.