In response to the current COVID-19 situation, the FTA has extended the Excise Tax period beginning 1 March 2020 by one month, so it will end on 30 April 2020. Two separate Excise tax returns for March and April must then be filed and paid no later than May 17 2020
According to FTA, it is committed to supporting Excise Tax registrants as they manage the developments and challenges resulting from the precautionary measures implemented in the UAE to limit the spread of the novel Coronavirus (COVID-19), which have restricted movement for individuals and vehicles for 24 hours a day in certain
areas.
The Authority understands the urgent and exceptional nature of these developments, which have coincided with deadlines for filing Excise Tax returns. The FTA has sought to ease tax burdens for registrants in these circumstances to allow them to fulfill their obligations, file their tax returns, and settle their payable taxes within the legal timeframes.
Consequently, the Federal Tax Authority has decided to extend the tax period for businesses registered for Excise Tax, which commenced on 1/3/2020 for one month on an exceptional basis, to end on 30/4/2020. The tax period shall now cover the months of March 2020 and April 2020, allowing registered businesses enough time to fulfil their tax obligations before the deadline.
Excise Tax Registrants must fulfil the following obligations:
• File two separate tax returns, one for March 2020 and one for April 2020, no later than Sunday, May 17, 2020.
• Ensure that the FTA has received the tax payable for the tax period as reported in the March 2020 and April 2020 tax returns no later than Sunday, May 17, 2020.
