Excise Tax

User Guide | Registration, Amendments

& De-registration

November 2021
Contents
1. Brief overview of this user guide ................................................................................. 4
2. Creating and using your e-Services account .............................................................. 5
2.1 Create an e-Services account (new users) ...................................................................... 5
2.1.1 Sign up ...................................................................................................................... 5
2.1.2 Verify your e-Services account.................................................................................. 6
2.2 Using your e-Services account (registered users) ........................................................... 6
2.2.1 Services available in your e-Services account .......................................................... 6
2.3 Changing the email address of the Online User .............................................................. 7
2.3.1 Verify your new email ................................................................................................ 7
2.3.2 Submit the email address change request to the FTA .............................................. 7
3. Overview on Account Admin, Online User, and taxable person account definitions
and functionalities ......................................................................................................... 9
3.1 Adding a new taxable person account (who is not yet registered) to my account .......... 10
3.2 Assigning Online Users to a taxable person account..................................................... 11
3.3 Providing write access to the online users .................................................................... 12
3.4 De-linking online users from a taxable person account by the Account Admin .............. 13
3.5 De-linking an Online User from a taxable person account by the Online User .............. 13
3.6 Changing the admin of a taxable person account .......................................................... 14
3.7 Shifting between taxable person accounts (taxable person dashboard) ........................ 15
4. Registering for Excise Tax .......................................................................................... 16
4.1 Excise Tax Getting Started Guide.................................................................................. 16
4.2 Steps for completing the Excise Tax registration form ................................................... 17
4.3 Saving your progress ..................................................................................................... 17
4.4 Submitting your Excise Tax registration application....................................................... 17
4.5 Reviewing the progress of your Excise Tax registration application .............................. 18
4.6 Late Registration............................................................................................................ 18
5. Amending Excise Tax registration ............................................................................. 23
5.1 Amendments that do not require approval from the FTA ............................................... 24

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5.2 Amendments that require approval from the FTA .......................................................... 26
5.3 Reviewing the progress of your Excise Tax registration amendment application .......... 28
6. De-registration from Excise Tax ................................................................................. 23
6.1 How do I complete the de-registration application form? .............................................. 23
6.2 Final tax return ............................................................................................................... 25
6.3 Settling your outstanding liabilities ................................................................................. 26
7. Applying for a Clearance Certificate .......................................................................... 28
7.1 Initiate the form .............................................................................................................. 28
7.2 Steps for completing the Clearance Certificate Request ............................................... 28
7.3 Submitting your Clearance Certificate Request ............................................................. 28
7.4 Reviewing the progress of your application ................................................................... 29
7.5 Form Resubmission ....................................................................................................... 29
7.6 Renewing the Clearance Certificate .............................................................................. 30
Appendix A: Important on-screen tools and other tips .................................................. 31
Appendix B: Completing your Excise Tax registration form .......................................... 39
Appendix C: Completing your Clearance Certificate Request ....................................... 49

3 Excise Tax | Excise User Guide | Registration, Amendments & De-registration

1. Brief overview of this user guide

This guide is prepared to help you navigate through the Federal Tax Authority (FTA) website
and successfully complete your Excise Tax registration form as well as to guide you on the
amendment and de-registration processes. It is designed to help you:
• create an e-Services account with the FTA (you will need to do this before you can
register for Excise Tax);
• provide accurate answers to the questions on your Excise Tax registration and
amendments forms as well as the de-registration application by explaining what
information you are required to provide; and
• understand the icons and symbols you might see as you complete the registration
form.

You should find that setting up an e-Services account is similar to setting up the other online
accounts that you hold. The Excise Tax registration form is also designed to be straightforward
and wherever possible it will auto-complete information for you.

If you need help setting up your e-Services account or have questions on specific fields in
the Excise Tax registration form, please contact us.

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2. Creating and using your e-Services account

When you arrive at the FTA website, you will notice in the top
right-hand corner of the screen you have the option to either
‘Sign up’ to the e-Services account service, or ‘Login’ to an
existing e-Services account.

2.1 Create an e-Services account (new users)

2.1.1 Sign up

To create an account, simply click on the ‘Sign up’

button on the home page.

To sign up, you must enter a working email address and

a unique password of 6-20 characters that includes at
least:
• one number;
• one letter; and
• one special character (e.g. @, #, $, %, &, and *).

You must confirm that you are a genuine user by

completing the CAPTCHA or alphanumeric verification
test that you will see.

Finally, you will be asked to select a security question,

provide an answer to it and a hint in order to recover
your password in case you forget it.

Please read and agree to the Terms & Conditions of

the FTA in relation to using e-Services and the FTA
website before clicking the ‘Sign up’ button.

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2.1.2 Verify your e-Services account

You will receive an email at your registered email address asking you to verify your email
address.

Do this by clicking on the ‘Click here to

verify your email’ text in the body of the
email that you have received.

Please verify your email address

within 24 hours of requesting the
creation of your e-Services account,
otherwise the verification link will expire
and you will have to sign up again.

Once you have successfully verified

your email address, your e-Services account will be created and you will be invited to Login for
the first time.

2.2 Using your e-Services account (registered users)

When you arrive at the FTA website having created an e-

Services account, simply click on the ‘Login’ button. Enter
your registered e-Services username and password when
prompted to do so. You will also be asked to complete a
CAPTCHA or alphanumeric verification.

To change your e-Services account password or security question/answer, click on the My

Profile tab. To exit from your account, click the ‘Logout’ button at the top right corner of the
screen.

2.2.1 Services available in your e-Services account

There are a number of dedicated services available to you through your e-Services account.
Currently, you will be able to access the following:
• Dashboard which displays key information relating to your Excise Tax registration;
• My Profile which contains a range of information about your e-Services account;
• Downloads which contain more detailed guidance which is designed to help you
understand and manage your day-to-day Excise Tax obligations.

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2.3 Changing the email address of the Online User

An Online user can change their account email address, where necessary. The process is
divided into the below steps:
1. Verifying the new email
2. Submitting the email change request to the FTA

2.3.1 Verify your new email

In order to verify your new email, follow the steps set out below:

• Log in to the e-Services portal, go to the

‘My Profile’ section.

• At the bottom left of the screen, you will see the

option to add a new email address. Add a new
email address and click on ‘Verify
your email’

• You will receive an email link in the newly added

email address asking you to verify your email
address.

• Verify the email by clicking on the “Click here to verify your new email” link in the body of
the email that you have received.

2.3.2 Submit the email address change request to the FTA

Once you verify the new email and in order to submit the email address change request to the
FTA, follow the below steps:

• Log into the e-Services portal (using your old

email address) and go to the ‘My Profile’ tab.

• Upload the supporting document(s) that will help

the FTA review and approve your request for the
change of email address and click on the ‘Submit
for Approval’ button.

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Supporting document would be:
• Signed and stamped Letter from Authorized Signatory of the company requesting the email
change request and providing the details (name, email address, passport number etc.) of
the old and new email holder. This letter must be on official company headed paper, include
a company stamp and business contact details of the company.
• Copy of passport of the old and new email holder.
• Copy of Emirates ID of the old and new email holder (if applicable).

• Once the request is submitted, a confirmation

message will be displayed as shown in the
screenshot. The FTA will review your request and
take appropriate action within 5 business days. If
the FTA requires any further details from you in
order to process your application, you will receive
an email notification setting out the information
required from you.

• When the request is approved, you will receive an

email notification on the newly registered email
address and your email will be updated in the
system.

IMPORTANT: Once the new email address is updated in the system, you will no longer be able
to login to the e-Services portal using your old email address. Please use the updated email
address to login to e-Services. Should you require to change back to the old email address, you
will be required to follow the same procedures above.
Additionally, all the notifications related to the Taxable Person accounts associated with the
account will be sent to the updated email address.

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3. Overview on Account Admin, Online User, and taxable person account
definitions and functionalities

Account admins (i.e. users who have already registered / wish to register the taxable person’s
account with the FTA’s e-Services portal) can manage multiple tax accounts using a single email
address or can assign many users to view or manage one taxable person’s account.
For example:
• If many businesses are owned by a single entity/person and that entity/person wishes to
have access to the tax accounts of all businesses using a single email address, then this
can be done using this functionality
• If multiple online users need to have access to the tax account of one taxable person,
then this can be done using this functionality

Definitions
The following definitions apply in the context of this functionality:
Term Definition
Taxable person Any entity created for allowing the registration of a taxable
account person and or any other tax related activities.
Online user users who have already registered with the FTA’s e-Services
portal.
Taxable person account The dashboard which allows users to perform all tax related
dashboard activities such as registrations, returns, payments, refunds etc.
Online user The dashboard which allows an online user to add taxable
dashboard person accounts and also perform actions, such as grant or
revoke read and write access of taxable person accounts to
online users.
Admin The admin of the taxable person account is the online user who
has actually created the taxable person account in the system
(i.e. the online user who has created the taxable person profile
on the e-Services system). Please note that only the admin of a
taxable person account can provide or revoke access rights to
other online users.
Access rights Online users can either have read or write access to a taxable
person account. Please note, at any point in time, ONLY ONE
online user will have write access to a taxable person account.

Functionalities
The following sections describe the privileges of online users, account admins and taxable
person accounts.
• Manage multiple tax accounts using a single email address to perform all tax related
functions, such as registration, filing returns, making tax payments, requesting refunds,
deregistering etc for multiple taxable person accounts using the same email address (i.e.
9 Excise Tax | Excise User Guide | Registration, Amendments & De-registration
 the same online user account)
• Assign multiple online users to have access to a single taxable person’s account.
The admin of the account can control the level of access i.e. read or write to be given to
users. Multiple online users can have view access to a particular taxable person account,
but only one user can have write access. By default, the write access rests with the
account admin who is then free to assign it to another online user or to hire a tax agency
• Appoint / dismiss tax agency – Admins of taxable person accounts can assign a tax
agency to assist them in managing their tax responsibilities. Approved tax agencies will
need to share the designated online user account for the agency to the admin of the
taxable person account. The account admin can then add the agency to the taxable
person account and transfer the write access to the agency who in turn will hire a tax
agent to work actively with the taxable person’s account. The account admin is free to
retake write access to the taxable person’s account at any point in time without having
to dismiss the tax agency
A summary of who has which access can be seen on the online user dashboard. The following
sections describe how can an online user go about executing responsibilities for a taxable
person.

Creating and assigning taxable person accounts (Online user dashboard)

3.1 Adding a new taxable person account (who is not yet registered) to my account

An account admin who has signed up on e- Services has the ability to create one or more taxable
person accounts to manage or view their accounts.
1. In order to do so, go to the Online user
Dashboard, and click on the ‘Add New Taxable
Person’ button.

2. Enter the Legal Name of Entity of the taxable person in English and Arabic and then
click on ‘Create Taxable Person’ button. The taxable person account will be
automatically added (i.e. no approval required).

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3.2 Assigning Online Users to a taxable person account

Once a taxable person’s account has been created, the

account admin can assign online users who will have
access to the taxable person’s account.

To do so, follow the below steps from the Online user

screen:
1. Click on ‘Appoint new Tax Agency/add
new user’ button,

2. Provide the Email ID’s of online users who have already registered with the FTA, and
Click on ‘Search’ button to verify the email.

3. Once the email is retrieved, click on ‘Assign’ button to assign the online user to the
taxable person account.

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3.3 Providing write access to the online users

Once an account admin has assigned one or more

Online Users to a taxable person account, the type
of access rights can be selected for every online
user, to do so, follow the below steps from the Online
user screen:
1. Click on ‘View Assigned Users’, where the
‘assigned users to taxable person account’
screen will appear.
2. Click on ‘Give write access’ button. A
confirmation pop-up will appear, click on ‘Ok’ button to proceed. Write access will be
then granted to that online user. The online user will then be able to edit the taxable
person’s account and act on his behalf.

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Note: Only one online user will be able to have the privilege of write access at a particular point
in time. The account admin is the only one who can give access.

3.4 De-linking online users from a taxable person account by the Account Admin

Account admins can delink online users from a taxable person account by following the below
steps:
1. Access the Online user’s Dashboard,
2. Go to the ‘Assigned Users to taxable person’ section,
3. Click on the ‘Delink’ button, and
4. Confirm the request by clicking on ‘Ok’ button. The delink request will be reflected on
the taxable person’s dashboard, where the online user delinked will no longer be
listed. You may confirm so by clicking on the ‘View Assigned Users’ button.

3.5 De-linking an Online User from a taxable person account by the Online User

Online users can delink themselves from a taxable person account by following the below
steps:
1. Access the Online user’s Dashboard,
2. Click on the ‘View Assigned Users’ button to access the ‘Assigned Users to taxable
person’ screen,
3. Click on the ‘Delink’ button, and confirm the request by clicking on ‘Ok’ button
4. The delink request will be reflected on the Online user’s dashboard, where the online
user delinked will no longer be listed.

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3.6 Changing the admin of a taxable person account

Online users can change the admin of a taxable person account to another online user. The
definition of the ‘admin’ can be found in section 3.0 above. The following steps are to be
followed in order to change the admin:
1. Access the Online user’s Dashboard,
2. Add the online user who will be the new admin of the account by following the steps
described in section 3.1 above.
3. Click on the ‘View Assigned Users’ button to access the ‘Assigned Users to taxable
person’ screen.

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 4. Click on the ‘Make Admin’ button and click on ‘Ok’ on the subsequent pop-up to
confirm

3.7 Shifting between taxable person accounts (taxable person dashboard)

Online users can have multiple taxable person accounts assigned to them. They can shift from
one taxable person to another from within the taxable person dashboard. The steps are as
follows:
1. On the taxable person’s dashboard, click on the ‘My Accounts’ button.

ABC ‫ابت‬

2. Upon clicking the button, you will be asked to reconfirm your password

3. Enter the password and click on the ‘Login’

button. This will take you to the online user
dashboard wherein you can choose the other
taxable person account that you wish to access.

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4. Registering for Excise Tax

On logging into your e-Services account you

will see a button inviting you to apply to
Register for Excise Tax (You may also see
another button inviting you to register for
VAT).

Click on ‘Register for Excise Tax’ to start the Excise Tax Registration Process.

4.1 Excise Tax Getting Started Guide

You will see this guide as soon as you click the ‘Register for Excise Tax’ button.
The guide is designed to help you understand certain important requirements relating to
Excise Tax registration in the UAE. It is divided into a number of short sections which deal with
various aspects of the registration process.
It also provides guidance on what information you should have to hand when you are completing
the Excise Tax registration form.
It is strongly recommended that you read each of the sections carefully. Once you have done
so, select the “Click here to confirm you have read this getting started guide” check box
to confirm that you have read it in order to move forward.

Click on ‘Proceed’ to initiate the

Excise Tax Registration form.

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4.2 Steps for completing the Excise Tax registration form

In order to save and review the form completed by you,

all mandatory elements of the current section must be
completed. Any field that is marked with a red asterisk
(*) is mandatory and must be completed in order to
move to the next section.

If you attempt to save and review the form without completing the mandatory information in
certain fields, you will receive a pop-up message under the relevant field indicating that additional
details are required.

4.3 Saving your progress

It is recommended that you save your progress as you complete the

form. Click on the ‘Save as draft’ button at the bottom of the screen. You
will be logged out of the system after 10 minutes of inactivity.
After completing all mandatory fields, click the ‘Save and review’ button
at the bottom right hand corner of the screen to proceed to review the
form.
Your application will not be submitted at this point; you will have an opportunity to read
through your answers before submission.

4.4 Submitting your Excise Tax registration application

To submit the Excise Tax registration form, carefully review all of the information entered on the
form after clicking on ‘Save and review’.
Once you are certain that all of the information is correct, click on the
‘Submit for Approval’ button at the bottom right hand corner of the
screen.
The status of your application on the Dashboard will change to Pending and you will receive an
email from us to confirm receipt of your application.
If the FTA requires any further details from you in order to assist with the verification of your
application, you will receive an email notification setting out the information required from you.

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4.5 Reviewing the progress of your Excise Tax registration application

To review the status of your Excise Tax registration application, click on the “Dashboard” tab
and look next to “Status”:
• Drafted means the registration form has not been completed or submitted by the
applicant;
• Pending means the registration form has been received by us and is under processing
or that we are awaiting further information from you;
• Rejected means the registration form has been rejected by us;
• Approved means the registration form has been approved by us and that you are
successfully registered for Excise Tax.

4.6 Late Registration

The failure of the Taxable Person to submit a

registration application within the timeframe specified
in the Tax Law, an administrative penalty of 10,000
AED will apply. To check the penalties amount and
complete the payment, follow the below steps:

1. Go to the Dashboard tab where you will find

the “late registration penalty” amount
mentioned under the Excise Tax box. Click on
‘Pay Now’ button to proceed with payment.

2. Once you click on ‘Pay Now’ button you will be redirected to the e-Dirham gateway
where you will be able to make the payment through an e-Dirham or credit card.

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 3. Once the payment is completed, it will show under the “Transaction History” box
placed within “My Payment” tab.

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5. Amending Excise Tax registration

If you are registered for Excise Tax

purposes and any circumstances occur that
will impact your Tax records kept by the
FTA, as provided during your registration,
you must inform the FTA by updating your
records within (20) business days from the
occurrence of such circumstances.

Following the approval of your registration

application and in case you wish to make
changes to your registration details, click
on the ‘Edit’ or ‘Amendment’ button, which
is placed within the Excise Tax box under the “Dashboard” tab, as shown in the screenshot
above.

The existing details for all fields, where applicable, will be automatically populated and you will
be able to update the relevant information. Please note that some sections will be editable whilst
some other will not.

In case that you need to update your details within the two sections indicated below, you may
use the ‘Edit’ button functionality. This will allow you to quickly update your details regarding the
two sections below:
• Customs Registration Information section
• GCC Activities section

Please note that, when you make changes through the ‘Edit’ option, the changes are reflected
automatically on your profile, by saving the changes in the form. FTA approval is not required.

In case that you need to update your details within more sections (please refer to the list below),
you may use the ‘Amendment’ button functionality:
• Details of the applicant
• Identification of the applicant
• Details of the Manager of the Business
• Contact details
• Banking details of the applicant
23 Excise Tax | Excise User Guide | Registration, Amendments & De-registration
 • About the Excise Tax Registration
• Customs Registration Information
• GCC Activities
• Senior management relationships
• Declarations (authorized signatory)

Please note that, if you make changes to the form through the ‘Amendment’ option, the changes
will reflect on the form only after the FTA has approved your amendments. The FTA may ask
you for more information while reviewing your application for the respective amendments.

Please note that if you are already registered for excise tax and you intend to also be engaged
with other types of excise goods, you should amend your excise tax registration and reflect
all types of excise goods that you would be engaged with.

5.1 Amendments that do not require approval from the FTA

As described above, by clicking the ‘Edit’ button the below sections may be amended:
• Customs Registration Information section
• GCC Activities section

The following fields within these sections can be amended and updated where necessary:

• Customs Registration Information section “CRN”:

In the customs registration information section, you need to provide your Customs Registration
Number which is issued by the relevant Customs department in the UAE. If you have multiple
Customs Registration Numbers in the UAE, you should add each of them as a separate line
item. Following your registration application’s approval by the FTA, you will be able to edit /
amend the fields provided in the screenshot above regarding your existing linked Customs
Registration Numbers.
Please note that you should also be able to add new or remove existing Customs Registration
Numbers using this functionality from your Tax records. To add another CRN and enter the
details in the fields seen in the next screenshot.

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Once you fill or edit the fields, click on ‘Add Customs Registration’ to save the details of this
section.

To remove a CRN click on the ‘Delete’ icon in the list of CRNs seen in the below screenshot.

• GCC Activities section

If you are registered for Excise Tax in any other GCC Member State, please provide the relevant
details.
Please select the name of the
GCC Member State from the
dropdown and provide the TRN if
available as seen in the
screenshot on the right. You will
have to enter or edit the fields
shown in the screenshot on the
right.

Once you have completed filling or editing the fields, click on ‘Save and add more’ to save
the details of this section.

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Once amendments are made, click on ‘Submit Changes’ button. Once you have submitted the
changes, these will be automatically reflected as they do not require approval from the FTA.

You may also remove these from the list by clicking on the ‘Delete’ icon as seen in the
screenshot below.

5.2 Amendments that require approval from the FTA

On clicking the ‘Amendment’ button the below sections can be amended:

• Details of the applicant
• Identification of the applicant
• Details of the Manager of the Business
• Contact details
• Banking details of the applicant
• About the Excise Tax Registration
• Customs Registration Information
• GCC Activities
• Senior management relationships
• Declarations (authorized signatory)
All the fields in the section can be amended
• Details of the applicant
Details of the applicant can be amended by editing the fields shown in the screenshot on the
right. You can amend the Legal name of the Entity in English and Arabic.
If you choose ‘Yes’ to the question – ‘Do you have a trade name that differs from the above?’,
you will have to enter/ edit the Trade Name of the entity.

Similarly, other sections (as mentioned above) of the registration form can be amended.

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Note: Certain fields are restricted from direct amendment. Please refer to the list of fields
below.
Fields in the following sections cannot be amended:
1. ‘Which date are you required to be registered’ in the ‘About the Excise Tax Registration’
section.
2. ‘Notification language change’ in the Declaration section.

Two sections are completely restricted from amendments. Please refer below.
1. About the applicant
2. Communication preferences

If you wish to update your tax registration records concerning the above fields / sections, please
raise a request and provide the reason for making the changes. You can contact FTA either by
logging in a request on https://www.tax.gov.ae/en/contact-us or calling 600 599 994. Your
request will be assessed and processed on a case by case basis.
After completing all required amendments, click the ‘Save and review’ button at the bottom right
hand corner of the screen to proceed to review the form.
Carefully review all of the information entered in the form and once you are certain that all of the
information provided is correct click on the ‘Submit for Approval’ button at the bottom right hand
corner of the screen.

Note: The ‘Customs Registration Information’ and ‘GCC Activities’ can be amended through
either the ‘Edit’ option or the ‘Amendment’ option on the dashboard.
If the sections are amended through the ‘Edit’ option, FTA approval is not required. If the
sections are amended through ‘Amendment’ option, they will go through the approval process
like other sections.

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5.3 Reviewing the progress of your Excise Tax registration amendment application

To review the status of your Excise Tax registration amendment application, click on the
“Dashboard” tab and look next to “Status”:
• Drafted means the registration amendment form has not been completed or submitted
by the applicant;
• Pending means the registration amendment form has been received by us and is under
processing or that we are awaiting further information from you;
• Rejected means the registration amendment form has been rejected by us;
• Approved means the registration amendment form has been approved by us and that
your Tax records with respect to Excise Tax have been updated accordingly.

Note: If an Amendment application is in “Drafted” or “Pending” state, user will not be able to
initiate another amendment through the “Edit” option.

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6. De-registration from Excise Tax

On the dashboard, against the Excise Tax

registration, click on the ‘De-Register’ button.

When you should use this function?

You may use this function to deregister a Taxable
Person if you are no longer responsible for Excise
Tax.

6.1 How do I complete the de-registration

application form?

Once you click on the ‘De-Register’ button, the de-registration application form appears.

1. The Taxable person details are pre-

populated.

2. Please select the reason for de-

registration from the dropdown, and
specify the date from which the
Taxable Person is
required to de- register.
Provide other relevant
information and upload
the documents by clicking
on ‘Choose Files’ to
support your application
for de-registration.

A taxable person may apply to deregister from excise tax within 30 days from the date he is no
longer engaged in taxable activities i.e. the import, production or stockpiling of excise goods in
the UAE.

Once approved, the FTA will deregister the taxable person with effect from the date his taxable
activity ceased.

In order to deregister, a taxable person must be up to date with all tax return submissions and
payments of tax and penalties.

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 3. Update the email
credentials for Authorized
signatory and confirm all 4
declarations by ticking the
check box next to each
and once you have
completed the above, click
on the ‘Submit’ button to
proceed.

What’s next?
Once the de-registration request is submitted, the FTA shall approve or reject the
request and notify the registrant accordingly. Further, the FTA may ask you to provide additional
supporting documents.

IMPORTANT: The failure of the Registrant to submit a deregistration application within the
timeframe specified in the Tax Law, the penalty is 1,000 AED in case of a delay and on the
same date monthly thereafter, up to a maximum of 10,000 AED.

Once your application form is reviewed by the FTA, you may receive a notification from the FTA
to confirm your effective date of de-registration. You may also be required to file a final tax return
where necessary before your application form is approved.

Once the de-registration request is

approved, the FTA can decide to generate
a deregistration certificate which will be
attached to the notification of approval.
You can also download the certificate from
the dashboard as shown in the screenshot
below.

24 Excise Tax | Excise User Guide | Registration, Amendments & De-registration

6.2 Final tax return

A final tax return is the return for the last Tax Period for which the Taxable Person was registered
with the FTA. The final tax return starts from the 1st day of a calendar month and ends on the
effective date of deregistration pre-approved by the FTA.

The final tax return should be submitted and payable tax settled no later than the (15th) fifteenth
day following the end of the calendar month on which the final tax return belongs to.

Failure to apply with the FTA for deregistration and/or filing final tax return as settlement of
payable tax within deadline would be subject to penalty and potential delay in completing the
deregistration process.

Note: The Taxable Person is obliged to file all the Returns within the respective due dates
until the deregistration is Reviewed and the Final Return is generated.

Example
Company A was an importer of excise goods and registered with the FTA for Excise Tax with
effect from (wef) November 1 2017. Company A was no longer liable for Excise Tax from May
3 2018. On June 12 2018, Company A applied with the FTA to deregister wef May 3 2018. On
June 13 2018, FTA approved Company A’s deregistration application and confirmed the
effective date of deregistration as May 3 2018.

As Company A failed to submit a deregistration application within the timeframe specified in

the Tax Law - the penalty is 1,000 AED in case of a delay and on the same date monthly
thereafter, up to a maximum of 10,000 AED.

Company A is required to submit and settle the payment for a final tax return (for the period
from May 1 2018 to May 3 2018) before June 15 2018.

25 Excise Tax | Excise User Guide | Registration, Amendments & De-registration

6.3 Settling your outstanding liabilities

Depending on your account balance status you may be required (or entitled) for tax payment (or
refund):

• If at the time of de-registration you have outstanding liabilities with FTA

In case you submit your de-registration request and you
have outstanding liabilities with FTA and the de-
registration application is approved by the FTA, the status
of your de-registration in the dashboard will be changed
to ‘Pre-Approved’ until you pay your outstanding
liabilities.

You will receive an email and an SMS notification

informing you of the status of the application and
requesting you to complete the payment of the
outstanding liabilities.

To complete the payment of outstanding liabilities, go to

‘My Payment’ tab and under ‘Excise Tax & Penalty
Payment’ box, enter the amount you wish to pay as per
the message “Net Payable Amount”. Click on ‘Make
Payment’ to proceed with the payment through e- Dirham gateway.

Once you complete the payment, go to the dashboard and click on ‘De-Register’ button against
the Excise Tax box to complete the de-registration application.

• If at the time of de-registration, you have a credit amount pending with the FTA
In case you submit your de-registration request and have excess refundable Excise Tax with
the FTA, you will first be required to request for a refund. Once the refund has been approved
and you have no further refundable tax, your de-registration request will be processed by the
FTA.

Refer to the Excise Tax Refund User Guide for the detailed steps of submitting Excise Tax
Refund.

26 Excise Tax | Excise User Guide | Registration, Amendments & De-registration

Tracking your de-registration application status:
In the eService portal, you will be able to understand the status of your de-registration
application during the whole process, i.e.

• Pending: once the de-registration request is submitted by the Taxable Person, or once the
Taxable Person has submitted the additional information requested.
• Resubmit: after the FTA requests for additional information.
• Pre-Approved: once the FTA approves the de-registration application and there are
outstanding liabilities.
• De-Registered: once the FTA approves the de-registration application and there are no
outstanding liabilities. Or, once the Taxable Person has paid the final tax return and penalties
for a 'Pre-Approved' application.

27 Excise Tax | Excise User Guide | Registration, Amendments & De-registration

7. Applying for a Clearance Certificate

You will be able request for a Clearance Certificate for your Trade License as explained in this
section.
On the Taxable Person dashboard, you will see a menu item called Clearance Certificate. Click
on ‘Clearance Certificate’ to access the Clearance Certificate dashboard.

7.1 Initiate the form

Initiate the form by clicking on ‘Request for Clearance Certificate’ button as shown below.

7.2 Steps for completing the Clearance Certificate Request

In order to submit the form completed by you, all mandatory elements of the current section
must be completed. Any field that is marked with a red asterisk (*) is mandatory and must be
completed.

If you attempt to submit the form without completing the mandatory information in certain fields,
you will receive a message under the relevant field indicating that additional details are required.

7.3 Submitting your Clearance Certificate Request

To submit the Clearance Certificate Request form, carefully review all of

the information entered on the form. After completing all mandatory fields,
click the ‘Submit’ button at the bottom right hand corner of the screen.

The status of your request on the Dashboard will change to “Pending” and you will receive an
email from us to confirm receipt of your request.

If the FTA requires any further details from you in order to assist with the verification of your
application, you will receive an email notification setting out the information required from you.

28 Excise Tax | Excise User Guide | Registration, Amendments & De-registration

In case you wish to cancel your request at any point before submitting, you
can click on the ‘Cancel’ button at the bottom left hand corner of the screen
and the form will be deleted.

7.4 Reviewing the progress of your application

To review the status of your Clearance Certificate, click on the Dashboard tab and look in the
“Status” column.

Status Explanation
Pending The Clearance Certificate Request has been received by the
FTA and is pending review.
Resubmit When FTA official requires more information after reviewing the
request.
Reject The Clearance Certificate Request has been rejected.
Approved The Clearance Certificate Request has been approved.

Once the Clearance Certificate request is submitted, the FTA shall approve or reject or request
for more information and notify the registrant accordingly. The Clearance Certificate will be
attached to the notification of approval. You can also download the certificate from the
dashboard as shown in the screenshot below.

7.5 Form Resubmission

When you submit your Form; the FTA may require additional information that needs to be
updated or adjusted. Your request will be in the “Resubmit” state.

You will receive an email with a list of the information that you need to provide. The FTA may
also leave comments in the User Comments section of the Form.
29 Excise Tax | Excise User Guide | Registration, Amendments & De-registration
To resubmit a Form:
• Login to your eServices Online account. Navigate to the Clearance Certificate dashboard.
• The status of the Clearance Certificate Request will be “Resubmit”.
• Click on the ‘Edit’ button.
• Update the information required by FTA.
• You may leave comments for the FTA if required at the bottom of the Form before
resubmission.
• Click the ‘Submit’ button. The updated Form will be sent to the FTA for review.

7.6 Renewing the Clearance Certificate

If the validity of the Clearance Certificate has expired, you may request for a new Clearance
Certificate. You will see a ‘Renew’ button against the expired request as shown in the
screenshot below. Click on the ‘Renew’ button and submit the request by following the same
process as explained in section 7.

30 Excise Tax | Excise User Guide | Registration, Amendments & De-registration

Appendix A: Important on-screen tools and other tips

You can change the language of the form from Arabic to English or Arabic to
English. Click on the icon at the top of the screen to do so.

For some fields you will see a small icon with an “i” next to the
field. Hover the cursor over the icon to read additional
information relevant to the completion of the field.

To upload a file, click the ‘Choose Files’ button, select the file
on your desktop and click the Open button to upload the file.
To upload multiple files, repeat this process. To delete a file
that has already been uploaded click the small red x.

To complete a field with a drop-down menu, click the

downwards pointing arrow to the right of the field and select
the option that applies. You will only be able to select one
option in most cases.

To complete a field that requires a date, click the ‘Calendar’

icon to the right of the field and enter the date from the calendar.
The date will then appear in the field in dd/mm/yyyy form.

31 Excise Tax | Excise User Guide | Registration, Amendments & De-registration

Appendix B: Completing your Excise Tax registration form

The Excise Tax registration form captures a number of details about the applicant. The following
guidance is designed to help you understand the questions that the form asks in order for you
to complete the form accurately.

About the Applicant

On what basis are you applying You should register the person that is operating a
for registration? business.

A person can be an individual (i.e. operating as a sole

trader), or a legal person (e.g. an incorporated
business, a company) or another form of entity (e.g. an
unincorporated body such as a charity or a club, a
partnership or a trust).

Generally, an Excise Tax registration covers ALL of the

business activities undertaken by the registered
person.

Natural person is simply an individual operating in

their personal capacity (i.e. they are not incorporated
as a company). The definition covers individuals,
individuals operating in partnership where the
partnership itself does not have a specific legal form
and similar.

Legal person is an entity with legal personality formed

under the relevant laws that is capable of entering into
contracts in its own name.
For Excise Tax registration purposes, the definition
can include companies and other incorporated
corporate entities; partnerships with legal form; clubs,
charities or associations; Federal UAE Government
entities; and Emirate UAE Government entities.
Examples of entities that may select “Legal Person –
Other” may include foreign government
representations (e.g. diplomatic missions) and
international organisations; and other entities with
similar circumstances.

Please note, branches are not legally distinct from the

wider entity to which they belong. Therefore,

39 Excise Tax | Excise User Guide | Registration, Amendments & De-registration

 registration will not be made in the name of a branch
but in the name of the head office where it meets the
relevant criteria. Even if you are operating via branches
in more than one Emirate, only one Excise Tax
registration is required.
If other, please specify You must specify the type of the person you are
registering if you select either of the options “Natural
person - other” or “Legal person - other”. It is not
mandatory for you to provide further details in other
situations.
Do you hold a Trade License in In the UAE, the term Trade License is often used
the UAE? interchangeably with business license, commercial
license or similar. It refers to any such license issued
by an authorized issuing body in the UAE, including
those in a UAE Free Zone.

If you hold one or more Trade Licenses, you must

select “Yes” for this question and complete the
additional information requested. Otherwise, please
select “No” (this includes instances where a non-
established business is required to register in the
UAE).

Details of the applicant

Name of the Business / Entity to be registered
Existing TRN for VAT You do not need to input any information here. If you
have already obtained a TRN for VAT and now you
are registering for Excise, your existing TRN should
automatically appear here. If it is not the case, please
contact us via the service request portal.
Name of the Applicant If you are a natural person, this is your full name or the
name of your sole establishment.

If you are a legal person, this is the name under which

you have been incorporated or which you are known
by.

If you have a UAE Trade License, you will find your

legal name listed in the license. It may alternatively be
listed as your “Company Name” or “Business Name”.

IMPORTANT: This information, together with your

trade name (if applicable), will appear on your Excise

40 Excise Tax | Excise User Guide | Registration, Amendments & De-registration

 Tax registration certificate. It is important that you enter
the details accurately.
Legal name of the entity (Arabic) You must provide the legal name of the entity in Arabic
Legal name of the entity (English) and English. You may need to seek the assistance of
a recognized translator

IMPORTANT: The Federal Tax Authority cannot assist

you with the translation of any information on the
application form.
Do you have a trade name that A trade name is a name under which a person
differs from the above? conducts business, other than its legal name.
Sometimes, a trade name is called an “Operating
Name”.
If you have a UAE Trade License you will find your
trade name (if you have one) listed in it.
Enter trade name (English) IMPORTANT: This information, together with your
legal name, will appear on your Excise Tax registration
certificate. It is important that you enter the details
accurately.
Enter trade name (Arabic) You must provide the trade name of the entity in
Arabic. You may need to seek the assistance of a
recognized translator.
Identification of the Applicant
Select the name of the authority A list of UAE Trade Licensing authorities is provided as
that issued the Trade License a drop-down list on the form. Select the one that is
relevant.
Trade License number You will find this on your Trade License. In some
cases, it is known as the “Registered number”.
Select Trade License expiry date Please enter the expiry date shown on your Trade
License.
Upload scanned copy of Trade Accepted file types are PDF, JPG, PNG and JPEG.
License The individual file size limit is 2 MB.

Save Trade License IMPORTANT: Ensure you include all Trade Licenses
registered under the legal name of the entity.
Do you have a Certificate of A Certificate of Incorporation is a legal document
Incorporation? relating to the formation of an entity which has been
incorporated. It is a license to form a corporation and
is issued by a government or, in some jurisdictions,
non- governmental entities.
Add owner details (Only shows You must ensure that the information about each and
once a Trade License is saved) every owner is included.
Upload a scanned copy Accepted file types are PDF, JPG, PNG and JPEG.
The individual file size limit is 2 MB.
41 Excise Tax | Excise User Guide | Registration, Amendments & De-registration
Upload any other relevant In some limited situations whereby you have neither a
supporting documents you may UAE Trade License nor a Certificate of Incorporation,
have you should upload any other relevant supporting
documents you may have.

Depending on the basis on which you are registering,

other relevant documents may include:
• Articles of Association
• Partnership Agreement
• Similar documents which show ownership
information of the business
• Club, charity or association registration
documents and supporting evidence (applicable if
you selected “Legal person – Club, Charity or
Association”)
• A copy of the Decree (applicable if you selected
“Legal person – Federal UAE Government Entity”
or “Legal person – Emirate UAE Government
Entity”)
• Other relevant documents such as documents
providing information about your organization,
including its activities and size (applicable if you
selected “Legal person – Other”)
• A scanned copy of the Emirates ID of the owner
or a scanned copy of the passport of the owner
(applicable if you selected “Natural person –
Other”)

If you are a Legal person – Incorporated, you must

submit the Articles of Association to provide ownership
information.

Accepted file types are PDF, JPG, PNG and JPEG.

The individual file size limit is 2 MB.
Details of the manager of the business
Enter name of the manager Please include details of owners and managers as
(English) indicated in the Trade License.
Enter name of the manager You must provide the name of the person in Arabic as
(Arabic) well as English. You may need to seek the assistance
of a recognized translator to assist you.
Is the manager resident in the Please answer “Yes” if the manager is resident within
UAE? the UAE.

42 Excise Tax | Excise User Guide | Registration, Amendments & De-registration

Contact details of the applicant
Building name and number Please enter the address of the business here. Do not
use another company’s address (for example, your
accountant). If you have multiple addresses, please
provide details of the place where most of the day-to-
day activities of the business are carried out.

If you are a foreign business applying to register for

UAE Excise Tax, you may choose to appoint a tax
agent in the UAE. In such cases please provide their
details here.

Banking details of the applicant

Bank Name IBAN This must be an account held with a bank established
in the UAE. The account name must match the legal
name of the entity you are registering with the FTA.
You must also ensure that you enter the relevant
details accurately.

If you are in the process of opening a bank account,

you must provide copies of any relevant
correspondence received from your bank.

IMPORTANT: You must ensure that your account

details are accurate. Some accounts cannot receive
payments electronically. We recommend that you
check with your provider if you are unsure whether or
not your bank has made this facility available to you.

About Excise Tax registration

Activities related to excise goods
Are you a producer of excise Excise Tax is the responsibility of any person engaged
goods? in:
• the import of excise goods into the UAE;
• the production of excise goods;
• the stockpiling of excise goods in the UAE in
certain cases, where Excise Tax has not
previously been paid on the goods in the UAE and
stockpiling is undertaken for business purposes;
or
• overseeing a designated zone i.e. a Warehouse
Keeper.

43 Excise Tax | Excise User Guide | Registration, Amendments & De-registration

 If you have a responsibility for Excise Tax, as outlined
above, you must register with the FTA to submit Excise
Tax returns and pay Excise Tax. You should identify
one or more situations where you may be, or are,
involved in any excisable activities.

IMPORTANT: If you intend to also register Designated

Zones and/or as a Warehouse Keeper, you should use
the forms available on the FTA website.
Which excise goods do you The goods which will be subject to Excise Tax in the
produce? UAE include:
• Tobacco and tobacco products;
• Liquids used in electronic smoking devices
and tools;
• Electronic smoking devices and tools;
• Carbonated drinks;
• Energy drinks;
• Sweetened drinks.
Are you an importer of excise If your name appears as the importer of the excise
goods? goods for customs clearance purposes, then you
should select “Yes” to this question. You may also
apply to be a warehouse keeper if this is the case.
Which excise goods do you The goods which will be subject to Excise Tax in the
import? UAE include:
• Tobacco and tobacco products;
• Liquids used in electronic smoking devices and
tools;
• Electronic smoking devices and tools;
• Carbonated drinks;
• Energy drinks;
• Sweetened drinks;
Are you a stockpiler of excise If you hold excess excise goods in free circulation in
goods? the UAE, intended to be sold in the course of business
and Excise Tax on those goods has not been paid,
remitted, relieved or deferred, then you are viewed as
a stockpiler of excise goods and should answer “Yes”
to this question. This should also be considered when
new products are added to the scope of Excise Tax,
for which further guidance is published by the FTA.
Which excise goods do you The goods which will be subject to Excise Tax in the
stockpile? UAE include:
• Tobacco and tobacco products;
• Liquids used in electronic smoking devices and
tools;
44 Excise Tax | Excise User Guide | Registration, Amendments & De-registration
 • Electronic smoking devices and tools;
• Carbonated drinks;
• Energy drinks;
• Sweetened drinks;

Please note that if you are already registered for excise

tax and you intend to also be engaged with other types
of excise goods, you should amend your excise tax
registration and reflect all types of excise goods
that you would be engaged with.
Do you release excise goods Please select “Yes” if you are physically moving goods
from a Designated Zone? from a Designated Zone and the goods are released
into free circulation in the UAE.
With effect from which date are Please input the date you believe your registration
you required to be registered? would take effect on.
Generally, this date should be the first day of the month
in which you intend to conduct activities related to
excise goods. We will review if it is appropriate and
amend the effective date as we deem appropriate.

Depending on the actual situation, this date can be any

date before or after the date you filled out this form.

To determine when you are required to register, please

take note of the following:
1) Registration on introduction of the Excise Tax law.

You should notify us of the registration

requirement during the registration period prior to
the date on which the Excise Tax law comes into
effect until the date the Excise Tax law comes into
effect or the date that new products come under
the scope of Excise Tax.

We will register you for Excise Tax commencing

from the date the Excise Tax law comes in to
effect or the date new products are added to the
scope of Excise Tax.

2) Registration after the Excise Tax law comes into

force

You must notify FTA to register for Excise Tax

when you intend to be involved in any excisable
45 Excise Tax | Excise User Guide | Registration, Amendments & De-registration
 activities. You must submit the registration
application within 30 days of the end of the month
in which you formed that intention.

Your registration will take effect from the first day of the
month in which the intention was formed.
Customs Registration Information
Do you have a Customs number? If you are registered with any of the Customs
Authorities in the UAE, please enter the details here.

The information will assist the FTA and the relevant

Customs departments to identify you accurately at the
time of importing and exporting goods into or from the
UAE. Failure to enter this information may result in
delays at the border.
Emirate in which you have a Please select from the following:
Customs registration • Abu Dhabi
• Dubai
• Sharjah
• Ajman
• Umm Al-Quwain
• Ras Al-Khaimah
• Fujairah
Customs number You are required to provide the Customs number if you
have chosen “Yes” for the above question “Do you
have a Customs number?”
Upload scanned copy of Accepted file types are PDF, JPG, PNG and JPEG.
Customs number issued by the The individual file size limit is 2 MB.
Customs department
GCC Activities
Are you registered for Excise Tax If your answer is “Yes” to either of the above questions,
in any other GCC Member State? you are required to provide further information.
Select the name of the GCC GCC Member States are:
Member State • Kingdom of Bahrain
• Kingdom of Saudi Arabia
• Sultanate of Oman
• State of Qatar
• State of Kuwait
Enter TRN (if available) Please enter the Tax Registration Number (TRN) or
equivalent if the entity is already registered for Excise
Tax purposes with the respective tax authority in the
different Member State.

46 Excise Tax | Excise User Guide | Registration, Amendments & De-registration

Save and add more If you intend to import from and/or export to another
GCC Member State, you must click this button to
provide the relevant details.
Senior Management Relationships
Are you (or any of the directors The details of any senior management relationships
or partners of the applicant), with businesses in the UAE should be entered here.
currently involved in (or in the
past 5 years been involved in) If you are a natural person, enter the details of those
any other entity resident in the entities you were involved in on a personal basis.
UAE, either individually or as a Otherwise, enter the details of those entities with
director or partner in that entity? which the directors or partners of the applicant have
been involved in.

If the applicant is registering as part of a corporate

group, you only need to enter the details of the ultimate
holding company.
Partner / Director details
Name of the partner/ director Please provide the details of the individual who is (or
has been) involved in another business resident in the
UAE. Examples could include being an owner or a
director of that company.
Details of the businesses with which the applicant (or the partner/director of the
applicant) is/ was involved with and has a relationship with
Enter the legal name of the You must provide the legal name of the entity.
business the relationship is (or
was) with
Is the business still trading? If the business is still trading, select “Yes”, otherwise
select “No”. We may request evidence to support your
answer.
Enter TRN (if available) Please enter the Tax Registration Number (TRN) if the
entity is already registered with the Federal Tax
Authority.
Upload scanned copies of Trade Accepted file types are PDF, JPG, PNG and JPEG.
License(s) The individual file size limit is 2 MB.
Save and add more relationships Include the details of additional senior management
relationship here.

Declaration
Authorized Signatory
Title The signatory of the Excise Tax registration form must
Name in English be authorized to do so. That is, if the application is
Name in Arabic being submitted by the registrant themselves they are
47 Excise Tax | Excise User Guide | Registration, Amendments & De-registration
 themselves authorized.

If, however, the application is being submitted in

respect of a legal person, the signatory must be
authorized by the legal entity to do so.
Proof of Authorization Evidence of authorization may include a Power of
Attorney or similar in the case of legal persons.
Communication Preferences
Preferred channel of Please specify the preferred channel of
communication communication, i.e. either email or telephone.
Preferred language of Please specify the preferred language of
communication communication, i.e. either Arabic or English.
Checklist for Completion Using this checklist will help you to make sure that you
have completed the form correctly and included any
other forms and documents we have asked you to
send.

48 Excise Tax | Excise User Guide | Registration, Amendments & De-registration

Appendix C: Completing your Clearance Certificate Request

The following guidance is designed to help you understand the questions that the form asks in
order for you to complete the Clearance Certificate request form accurately.

Clearance Certificate Request

Select Trade License The Trade License numbers that you have entered
against your registration will be available in the
dropdown. Please select the Trade License against
which you wish to request for a Clearance Certificate.

IMPORTANT: In case you do not find the trade license

for which you need the Clearance Certificate, in the
drop down, you can select the option ‘Other’ from the
drop down.

If you have selected ‘Other’ as described above, you

will need to add the following details regarding the
Trade License.
• Select the name of the authority that
issued the Trade License: A list of UAE
Trade Licensing authorities is provided as a
drop-down list on the form. Select the relevant
authority.
• Trade License Number: You will find this on
your Trade License. In some cases, it is
shown as the "Registered number".
• Select Trade License expiry date: Enter the
expiry date shown on your Trade License.
• Upload scanned copy of Trade License:
Accepted file types are PDF, JPG, PNG and
JPEG. The individual file size limit is 5 MB.
Reason Select the reason from a list of pre-defined reasons
why you need a Clearance Certificate.

49 Excise Tax | Excise User Guide | Registration, Amendments & De-registration

Comments You can add more information regarding your request.
Upload Documentary Proof Before applying for the certificate, kindly insure
providing the following document(s):
• In case the certificate is requested under the
reason of changing the ownership, Sale
Contract is required.
• In case the certificate is requested under the
reason of closing business, please provide
document proofing that you have initiated the
process of closing your business (if available).

You can upload documents to support your request.

Accepted file types are PDF, JPG, PNG, JPEG, XLS
and XLSX. The individual file size limit is 2 MB. If you
upload multiple files, the total limit is 5 MB.
Please upload Financial You will need to upload financial document showing
document showing the turnover the turnover from the date of de-registration until the
from the date of de-registration date you request the Clearance Certificate. Accepted
till today's date. file types are PDF, JPG, PNG, JPEG, XLS and XLSX.
The individual file size limit is 5 MB.

50 Excise Tax | Excise User Guide | Registration, Amendments & De-registration