The FTA explained that there are two categories of tax certificates which are issued to companies and individuals, the first being the “Tax Residency Certificate”, a certificate issued by the FTA upon request to enable applicants to benefit from Double Tax Avoidance Agreements, DTAA, signed between the UAE and other countries. The second is the Commercial Activities Certificate which is a certificate issued by the FTA to enable applicants to refund VAT paid in advance outside the UAE, whether or not DTAAs are applicable.
Source: wam.ae
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