FTA announces implementation of amendments to certain provisions of service fees from 1st January

The Federal Tax Authority (FTA) has announced the commencement of Cabinet Decision No. 174 of 2025 amending certain provisions of Cabinet Decision No. 65 of 2020 on the fees for services provided by the Federal Tax Authority, effective from 1st January 2026.

The Authority explained that under the new Decision, two new fees have been introduced and added to the schedule of service fees provided by the Authority. These relate to the services of “Application for entering into a Unilateral Advance Pricing Agreement for the first time” and “Application for renewal or amendment of a Unilateral Advance Pricing Agreement.” This comes as part of efforts to enhance tax compliance and ensure efficiency and effectiveness in application procedures for taxable persons.

The Authority further indicated that the Decision aligns with the government’s direction to enhance digital government services. Accordingly, the fees related to the services of “Issuing a certified paper Tax Registration Certificate (new/replacement)” and “Issuing a certified paper Warehouse Keeper Registration Certificate (new/replacement)” have been cancelled. Instead, the Authority will issue free electronic registration certificates for all registrants. These certificates will include a QR code enabling verification of registration status electronically. This eliminates the need for paper certificates and further enhances ease of access to services.