Hi everyone!
Have a question regarding the new
tax residency requirements, based on the new requirements they posted in November:
Code:
A natural person will be considered a UAE Tax Resident if the individual:
● has their usual or primary place of residence and their centre of financial and personal interests in the UAE;
● was physically present in the UAE for a period of 183 days or more during a consecutive 12-month period;
● was physically present in the UAE for a period of 90 days or more in a consecutive 12-month period and the individual is a UAE national, holds a valid residence permit in the UAE or holds the nationality of any GCC Member State, where:
(i) he or she has a permanent place of residence in the UAE; or
(ii) he or she carries on an employment or a business in the UAE.
What requirements would I have to meet if I'll be an employee for a
Dubai company, but available to remote work up to 100% of the time?
So, I would like to have the tax
certificate but also be as less as possible in Dubai.
I would expect to have to meet (underlined):
●
was physically present in the UAE for a period of 90 days or more in a consecutive 12-month period and the individual is a UAE national,
holds a valid residence permit in the UAE or holds the nationality of any GCC Member State, where:
(i) he or she has a permanent place of residence in the UAE; or
(ii)
he or she carries on an employment or a business
in the UAE.[/CODE]
Would it be enough to spend 90 days in the UAE? I'll probably do 2 months 1st semester and another 2 months in 2nd semester.
I will have a valid residence permit due to my job in Dubai, and will keep the residence active by visiting at least every 6 months.
As I would be interested in staying for as close to 90 days as possible in Dubai, I won't expect to have a tenancy contract for the full year or a Ejari, as most rentals are for 1 year periods.
But when i go and start the
Tax Certificate request, it asks for the Ejari or Utility Bills (which I don't think I'll have on short-term rentals) and:
A report from the General Directorate of Residency and Foreigners Affairs or Federal Authority for Identity and
Citizenship (ICA) specifying the number of days the resident has stayed in the UAE (The applicant must have been a resident of the UAE for at least 180 days).
(extract from the
Applicant Manual, which is from 2021, so the Web may not be updated to meet the new passed law)
So, can anyone shed any light?
Does the web still need to be revised to request the certificates according to the new law?
Do we have to be always be there at least for 183 days? (Then why say 90 days on some conditions???)
Is the Ejari (or utility bills) required if I'm staying for just 90 days, and doesn't seem to be a requirement based on the above-underlined conditions?
Thanks all! A bit long of a post, but tried to be as clear as possible and link as many sources as possible.
I just saw that the passed law will take effect on March 1st, so it makes sense for the webpage not to be enabled to issue tax certificates based on the new rules.
So, basically, my question now comes down to just this:
What requirements would I have to meet if I'll be an employee for a
Dubai company, but available to remote work up to 100% of the time?
So, I would like to have the tax
certificate but also be as less as possible in Dubai.
I would expect to have to meet (underlined):
●
was physically present in the UAE for a period of 90 days or more in a consecutive 12-month period and the individual is a UAE national,
holds a valid residence permit in the UAE or holds the nationality of any GCC Member State, where:
(i) he or she has a permanent place of residence in the UAE; or
(ii)
he or she carries on an employment or a business
in the UAE.
Would this look fine?
