The Federal Tax Authority (FTA) has announced the implementation of Cabinet Decision No. 174 of 2025, which amends certain provisions of Cabinet Decision No. 65 of 2020 concerning FTA service fees, effective from 1 January 2026. The new Decision introduces fees for two specific services: applying for a Unilateral Advance Pricing Agreement (APA) for the first time, and applying for the renewal or amendment of an existing Unilateral APA. These measures aim to enhance tax compliance and improve the efficiency of application procedures for taxable persons.
In line with the government’s digital transformation efforts, the Decision also cancels fees for issuing paper-based certificates, including new or replacement Tax Registration Certificates and Warehouse Keeper Registration Certificates. Registrants will now receive electronic certificates free of charge, each featuring a QR code to enable easy verification of registration status. This move eliminates the need for paper certificates, streamlines access to services, and reinforces the FTA’s commitment to enhancing digital government services.
