Article 1 - Definitions

Article (1) : Definitions

In the application of the provisions of this Law, the following words and expressions shall have the meanings assigned against each, unless the context otherwise requires:
State: United Arab Emirates
Minister: Minister of Finance.
Authority: Federal Tax Authority.
Director-General: Director-General of the Authority.
Committee: Tax Disputes Resolution Committee.
Competent Court: The Federal court within whose jurisdiction the Authority’s Head Office or Branch is located.
Tax: Any federal tax administered, collected and enforced by the Authority.
Tax Law: Any Federal Law pursuant to which a Federal Tax is imposed.
Person: A natural or legal person.
Business: Any activity conducted in an ongoing, regular and independent manner by any Person and in any location, such as an industrial, commercial, agricultural, professional, vocational or service activity, the drilling activities or anything related to the use of material or non-material property.
Taxable Person: A Person who is subject to Tax under the provisions of the relevant Tax Law.
Taxpayer: Any Person who is obligated to pay Tax in the State under the Tax Law, whether such person is a Taxable Person or an end consumer.
Tax Return: Information and data specified for Tax purposes and submitted by a Taxable Person in accordance with the form prepared by the Authority.
Tax Period: A specified period of time for which the Payable Tax shall be calculated and paid. 
Tax Registration: A procedure by which a Taxable Person or his Legal Representative registers with the Authority for Tax purposes.
Tax Registration Number (TRN): A unique number issued by the Authority for each Person registered for Tax purposes.
Registrant: A Taxable Person who has been granted a TRN.
Legal Representative: The manager of a company or a guardian or custodian of a minor or an incapacitated person, or the bankruptcy trustee appointed by the court for a company that is in bankruptcy, or any other Person legally appointed to represent another Person.
Due Tax: Tax that is calculated and imposed under the provisions of any Tax Law. 
Payable Tax: Tax that has become due for payment to the Authority.
Administrative Penalties: Monetary amounts imposed upon a Person by the Authority for breaching the provisions of this Law or the Tax Law.
Refundable Tax: Amounts that have been paid and that the Authority may return, in whole or in part, to the Taxpayer pursuant to the relevant Tax Law, require to use for the payment of amounts due or Administrative Penalties or require to carry forward to future Tax Periods depending on the nature of the refund, according to the Tax Law.
Tax Assessment: A decision issued by the Authority in relation to the Payable Tax or Refundable Tax.
Administrative Penalties Assessment: A decision issued by the Authority concerning any Administrative Penalties due.
Notification: A notification sent to the concerned Person or his Tax Agent or Legal Representative of any decisions issued by the Authority through the means stated in this Law and its Executive Regulation.
Voluntary Disclosure: a form prepared by the Authority pursuant to which the Taxpayer notifies the Authority of an error or omission in the Tax Return, Tax Assessment or Tax Refund application in accordance with the provisions of the Tax Law.
Register: The Register of Tax Agents.
Tax Agent: Any Person registered with the Authority in the Register, who is appointed on behalf of another Person to represent him before the Authority and assist him in the fulfilment of his Tax obligations and the exercise of his associated tax rights.
Tax Audit: A procedure undertaken by the Authority to inspect the commercial records or any information or data related to a Person conducting Business.
Tax Auditor: Any member of the Authority’s staff appointed as a Tax Auditor.
Tax Evasion: The use of illegal means resulting in the reduction of the amount of the Due Tax, nonpayment thereof, or a refund of a tax that a person does not have the right to have refunded under any Tax Law.