Tax Residency Certificate (TRC) Issuance

FrankDigit

Accounting Services

Global Tax Advantage: Securing Your UAE Tax Residency Status

The Tax Residency Certificate (TRC) is an official document issued by the Federal Tax Authority (FTA) that certifies your individual or corporate tax residence in the UAE. This certificate is indispensable for accessing the benefits of Double Taxation Avoidance Agreements (DTAA) between the UAE and other countries, protecting your income from being taxed twice and proving your financial identity globally.

FrankDigit Accounting Services specializes in navigating the complex documentary requirements and residency proof needed for TRC approval via the EmaraTax portal. Our service, guided by Confidentiality, Transparency, and Integrity (CTI), ensures your application is robust, verifiable, and meets all criteria for DTAA or Domestic tax purposes, protecting your cross-border tax position.

TRC Purpose and Eligibility in the UAE

A Tax Residency Certificate (TRC) confirms that a person (individual or legal entity) is a tax resident of the UAE for a specific financial year. It is primarily used for:

  • Tax Treaty Purposes: To claim relief or exemption from tax in a foreign country under a DTAA.
  • Domestic Purposes: To officially confirm residency status within the UAE’s domestic tax framework.

Eligibility for Legal Persons (Companies):

  • Must be established and active for a minimum of one year in the UAE (Mainland or Free Zone).
  • Must provide Audited Financial Statements for the requested financial year.
  • Must possess a valid Trade License and demonstrable physical presence (lease agreement) in the UAE.

Eligibility for Natural Persons (Individuals):

  • Must hold a valid UAE Residence Visa and Emirates ID.
  • The primary test requires physical presence in the UAE for 183 days or more in the relevant year, though residency can be proven with a lesser stay (90+ days) with sufficient Proof of Permanent Residence and Source of Income.

Key Deliverables: Documentation and FTA Liaison

We manage the meticulous process of compiling and validating the required evidence to ensure application success.

Deliverables How FrankDigit Delivers
Eligibility & Strategy Assessment
Determining the correct application type (DTAA or Domestic) and advising on the best financial year to apply for.
Entry/Exit Report Procurement
Assisting individuals in securing the official Entry and Exit Report from the Federal Authority for Identity and Citizenship (FAIC) to prove physical days spent in the UAE.
Legal Documentation Vetting
Ensuring the company’s Trade License, MOA, and Audited Financial Statements are correct, certified, and compliant for the requested TRC year.
Proof of Residence Compilation
Gathering and certifying individual and corporate documents: lease contracts, Ejari/Title Deeds, and 6-month UAE bank statements.
EmaraTax Portal Submission
Completing and submitting the application digitally on the EmaraTax portal and handling payment of the mandatory submission and issuance fees.

Critical Focus Areas: Credibility and Penalty Avoidance

The TRC application hinges entirely on providing fully verifiable, accurate information, which the FTA carefully scrutinizes.

The Importance of Audited Financials

For a legal person (company), the Audited Financial Report must cover the exact financial period for which the TRC is requested, demonstrating genuine economic activity in the UAE. This document must be certified by an approved auditor. We work with the firm to ensure the financial statements align with the company’s residency claim, proving that control and management happen within the UAE.

Penalties for False Declarations

The process demands absolute integrity. Deliberately inserting false or contrary information in official company documents—including those submitted to the FTA for a TRC—is a serious violation under UAE law. Such actions can lead to severe financial penalties and criminal liability. Our service ensures that every document submitted is verifiably correct, protecting the applicant from both rejection and legal risk.

FrankDigit’s 3-Step TRC Issuance Process

We manage the entire application process, from document collection to final certificate download.

  1. Decode (Pre-Check): We analyze the client’s legal and personal documents against FTA checklists and acquire the necessary Entry/Exit reports, identifying and resolving any residency or documentation gaps.
  2. Simplify (Submission & Liaison): We complete the application via the EmaraTax portal, upload all required documentation, pay the submission fees, and act as the direct liaison for any clarification requests from the FTA.
  3. Automate (Approval & Delivery): We track the application status, ensure timely payment of the final issuance fee upon approval, and provide the official digital and/or physical Tax Residency Certificate.

Need a TRC to secure your global tax position? Don’t risk rejection due to incomplete documentation.

📞 Contact FrankDigit Accounting Services today for fast, compliant Tax Residency Certificate issuance.