The Certificate Domicile Tax is Directly, issued by the of Ministry of Finance of the United Arab the Emirates.
The Certificate may be obtained by both natural person permanently residing in UAE and having resident visa and by the company registered in UAE.
Tax Domicile Certificate is valid within one year following issuance date.
It should be noted that only onshore companies may obtain Tax Domicile Certificate in UAE.
For onshore companies, Tax Domicile / Resident Certificate allows to the fullest extent enjoying advantages of the double taxation agreements entered into between UAE and other countries.
Offshore companies, being international, can not obtain Tax Domicile Certificate. Such companies may have other certificate, namely certificate of discharge from the tax; however they may not enjoy advantages of the double taxation agreements.