EXCISE TAX RETURNS USER GUIDE October 2017 - KPMG · 4 2. Submitting Excise Tax Returns As a...

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EXCISE TAX RETURNS USER GUIDE

October 2017

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Contents

1. Brief overview of this user guide .......................................................................... 3

2. Submitting Excise Tax Returns ............................................................................. 4

2.1 Excise Declaration Forms ...................................................................................... 5

2.2 Excise Liability Forms ............................................................................................ 9

2.3 Deductible Excise Tax Forms .............................................................................. 12

2.4 Excise Tax Return ................................................................................................. 15

2.5 Save your Progress .............................................................................................. 17

2.6 Request to add a product to the FTA list ............................................................ 17

3. Paying Excise Tax ................................................................................................ 18

4. Important on-screen tools and other tips ........................................................... 20

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1. Brief overview of this user guide

This guide will help you navigate the e-Services portal from a system perspective, and is designed to be read in conjunction with the Taxable Person Guide for Excise Tax to file your Excise Tax Return. It is intended to help you:

understand the process of declaring goods that require Customs clearance, declaring liabilities that do not require Customs clearance, and declaring deductible excise tax.

understand the icons and symbols included in the forms.

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2. Submitting Excise Tax Returns

As a taxable person registered for Excise Tax, you are required to file your Excise Tax Returns on a monthly basis. The due date to file your Excise Tax Returns is the 15th day of each month. The diagram below shows how your Excise Tax Returns are calculated:

The calculation of the Excise Tax payable is based on completing the below forms (as applicable): Excise declarations forms (requiring customs clearance) for:

Importing excisable goods

Releasing excisable goods from Designated Zones. Note: These forms are to be submitted each time you import or release excisable goods from a Designated Zone (requiring customs clearance). The values from these forms are automatically populated into the Returns form when you submit your monthly return.

Excise liability forms for:

Tax Liability on the production of excisable goods

Releasing excisable goods from Designated Zones without Customs clearance Note: These forms are completed once a monthly

Excise Tax due on stockpiling of excise goods A separate form for declaring stockpiled goods is not required, you can manually input the tax due from stockpiling excise goods.

Deductible Excise Tax This is completed once a month. The next few sections will help you complete each of these declarations and your Excise Return.

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2.1 Excise Declaration Forms

Below is the process that taxable persons who are registered for Excise Tax follow in order to declare their excisable goods and have them cleared at Customs. This process applies every time you import excise goods or they are released from Designated Zones requiring Customs clearance. More detailed instructions are included in the “Importers Declaration User Guide” document which can be found in the Downloads section of the e-Services website.

Before importing/

releasing goods,

complete the

Excise declaration

form

Print the

declaration

confirmation

Arrive at Customs

with the printout of

the confirmation

Customs verifies

the declaration

form compared to

the goods

Customs approves

and the goods pass

through

Details correct

Pay Excise

Tax in monthly

returns

If Customs rejects,

complete the form

again

Details incorrect

Login to the e-Services website and provide the correct details

Follow the instructions below to complete your declaration and receive Customs clearance.

1) Navigate to the tab that displays “Excise Tax Returns and Declarations”

2) Initiate the form

2) Click to initiate form

1) Click on this tab

Click on this tab

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3) Complete the form

Note: If you are releasing excisable goods from a Designated Zone (requiring customs

clearance), you will be required to provide the Designated Zone Number.

You will be required

to enter the item

codes of the excise

goods being

imported/released.

To find out the item

code for a product,

click on “Item

Search”. The Item

Search page (as

pictured on the right)

will appear in a new

tab. Search for your

product and once

found copy the “Item

Code” and paste it

back in the search

bar in the original

tab.

1) Select Emirate

2) Select Expected

date of import/release

3) Select whether the declaration is for an import or a

release from a designated zone requiring customs

clearance

4) Select the Port of Entry

1) Click here to

search for your Item

Codes

3) Copy Item code

4) Paste Item code

2) Search for Item code

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Once you have pasted your item code into the “Search Product”, the details of the

product will be auto-completed as below.

After clicking on “Add Product in list”, you will see the calculated Excise Tax due in a

table on the declaration form, as below.

This process of adding products to the declaration can be repeated again to

declare additional items and their quantities.

Once you have completed the form and declared all your excisable goods, click on the

declaration as shown below to confirm that you agree to the declaration terms and

conditions.

To submit the Excise Declaration form, carefully review all of the information entered on

the form after completing mandatory fields and confirming the declaration.

1) Price can be increased

2) Set the quantity in the unit of measurement

3) Click here to add product to list

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Once you are certain that all of the information is correct, click on

the Submit button at the bottom right hand corner of the screen.

To review the status of your Excise Tax declarations for your imports/release from a

Designated Zone requiring Customs clearance, click on the Excise Tax Returns and

Declarations tab and look next to Status on the “Excise goods that require Customs

clearance” page:

Drafted means the declaration form has not been completed or submitted by the

applicant;

Pending means the declaration form has been received by the FTA and Customs

and needs to be verified with a transaction number at Customs;

Rejected means the declaration form has been rejected by Customs;

Approved means the declaration form has been approved by Customs and that

your excise tax declared is approved for returns filing;

Cancelled means that the declaration has been cancelled by clicking the

button on the dashboard.

4) Print the declaration confirmation

Once the form has been submitted, a

declaration confirmation will be emailed

to you. The declaration confirmation as

shown on the right includes your TRN,

Transaction Number, quantity of goods,

and item details.

This confirmation should be printed

out and presented to Customs upon

entry for verification of the import

declaration and excise tax paid.

Once Customs approves the declaration confirmation, all the transaction details

and the Excise Tax amount from your approved declarations will be stored for the

monthly Excise Tax Return filing. The amount will be automatically populated in

the Excise Tax Return.

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2.2 Excise Liability Forms

Follow the instructions below to complete your monthly Excise Liability Forms if you produce excise goods or release excise goods from Designated Zones without Customs clearance.



3) Complete relevant form

2) Click to initiate

form for production

1) Select Date 2) Select month of

produce/release


Click on this tab

2) Click to initiate form for release

of goods from a Designated Zone

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You will then be

required to enter the

item codes of the

excise goods being

produced/released.


code for a product,

click on “Item

Search”. The Item

Search page on the

right will appear in a

new tab. Search

your product, copy

the “Item Code” and

paste it back in the

search bar in the

previous tab.

Once you have pasted your item code into the blue search bar, click on “Search

Product”. Details of the product will be auto-completed as below.

1) Click here to


Codes

3) Copy Item code

4) Paste Item code


1) Price can be increased

2) Quantity can be set in the unit of measurement


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After clicking on “Add Product in list”, you will see the calculated Excise Tax due in a

table on the liability form, as below.

This process of adding goods to the declaration can be repeated again to declare

additional items and their quantities.

Once you have completed the monthly form and declared all of your excisable goods

monthly liabilities, click on the declaration as shown below to confirm that you agree to

the terms and conditions.

To submit the Excise Liability form, carefully review all of the information entered on the

form after completing mandatory fields and confirming the declaration.



To review the status of your Excise Tax Liability forms for your produce/release from a

Designated Zone without Customs clearance, click on the Excise Tax Returns and

Declarations tab, and then click on the “Excise goods that do not require Customs

clearance” page. Once submitted, a monthly liability form can be cancelled by

clicking . You can also edit a form before it is submitted.

Once you submit your monthly Excise liabilities, all the transaction details and

the Excise Tax amount will be stored for the monthly Excise Tax Return filing.

The amount will be automatically populated in the Excise Tax Return.

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2.3 Deductible Excise Tax Forms

Follow the instructions below to complete your monthly Excise Deductible Forms



3) Complete the form

1) Select month you are

claiming deductibles for


Click on this tab

2) Click to initiate Deductible form

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You will then be

required to enter the

item codes of the

excise goods being

produced/released.


code for a product,

click on “Item

Search”. The Item

Search page on the

right will appear in a

new tab. Search your

product, copy the

“Item Code” and

paste it back in the

search bar in the

previous tab.

Once you have pasted your item code into the blue search bar as described on Page

12, click on “Search Product”. The details of the product will be auto-completed as

below. You will also be required to provide certain details regarding the credit claim.

1) Click here to


Codes

3) Copy Item code

4) Paste Item code


4) Price can be revised

downward

2) Set the quantity in the unit of measurement


3) Select Dates

1) Provide reason for credit claim as

either export, or component of

another excise good

5) Provide proof for credit claim

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After clicking on “Add Product in list”, you will see the calculated Deductible Excise Tax

due in a table on the form, as below.

This process of adding goods to the declaration can be repeated again to declare

additional items and their quantities.

Once you have completed the form and declared all your monthly deductible excisable

goods, click on the declaration as shown below to confirm that you agree to the terms

and conditions.

To submit the Deductible Excise Tax form, carefully review all of the information entered

on the form after completing mandatory fields and confirming the declaration.



To review the status of your Deductible Excise Tax form, click on the Excise Tax Returns

and Declarations tab, and then the “Deductible Excise Tax” page. Once submitted, a

monthly Deductible Excise form can be cancelled by clicking . You can also edit

a form before it is submitted.

Once you submit your monthly Deductible Excise Tax, all the transaction details

and the deductible amount will be stored for the monthly Excise Tax Return filing.

The amount will be automatically populated in the Excise Tax Return.

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2.4 Excise Tax Return

Once you have completed your Excise Tax Declaration, Liability, and Deductible forms

(as relevant to your business activities), you will be required to complete your monthly

Excise Tax Return as shown below.

The Excise tax declarations, liabilities, and deductibles previously submitted will be

auto-populated into the form. The only amount to be entered in this form is the value of

stockpiled excise goods and excise tax due on stockpiling.

1)Select the period for which you are filing returns

2) Enter values if you stockpile excise goods

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The authorized signatory details are also auto-populated; however, these details can be

edited by the user as shown below.

To submit the Excise Tax Returns form, carefully review all of the information entered on

the form after completing mandatory fields and confirming the declaration.



To review your Excise Tax Returns filed, click on the Excise Tax Returns and Declarations

tab. The page “Tax Returns-Excise Tax” will list all your past Excise Tax Returns, along

with the associated penalties to each tax return.

Excise Returns filed Penalties

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2.5 Save your Progress

1. In order to save as draft or submit any form, all

mandatory elements must be completed. Any field that

is marked with a red asterisk (*) is mandatory as

shown on the right, and must be filled out in order to

save or submit a form.

If you attempt to save or submit a form without completing the mandatory

information in certain fields, you will receive a pop-up message under the relevant

field indicating that additional details are required.

2. It is recommended that you save your progress as you

complete a form. Click on the Save as draft button at the

bottom of the screen. You will be logged out of the

system after 10 minutes of inactivity.

Your form will not be submitted at this point; you will have an opportunity to edit your

answers before submission.

2.6 Request to add a product to the FTA list

If your product is not on the published list, you can request to add a product to the FTA

list of excise products on the “Excise Goods List” page, by clicking on the

button. The form below will appear, requesting for the

details of the product. The FTA will review the details of the requested product, and

decide whether the product should be added to the FTA list of excise products.

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3. Paying Excise Tax

In order to pay your Excise Tax liability and administrative penalties, please follow the

instructions below.

1) Navigate to the tab that displays “My Payments”

2) Enter the amount you want to pay, and click “Make Payment”. Please note that

partial payments can be made i.e. you do not have to pay the entire amount due.

Older liabilities will be paid off first and then newer ones will be fulfilled after e.g.

if you make a payment, Excise Tax Returns for the month of October will be paid

before Excise Tax Returns for the month of November.

3) Once you are redirected to the

e-Dirham gateway, you will be

able to make the payment

through an e-Dirham or non e-

Dirham card. After confirming

the transaction, once the

payment is processed

successfully, you will be

redirected to the FTA website.

Click on this tab

1) Enter payment amount

2) Click here

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You can view your Transaction History and Payments on the “My Payments” page as

shown below. These include your transactions and payments for your monthly Excise

Tax Returns as well as penalties for filing returns late, if applicable.

Click to view all Returns

and penalties due Click to view all past

payments

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4. Important on-screen tools and other tips

You can change the language of the forms from English to Arabic. Click on the

icon at the top right hand side of the screen to do so.

For some fields you will see a small icon with an “i” next

to the field. Hover the cursor over the icon to read

additional information relevant to the field completion.

To upload a file, click the Choose Files button, select

the file on your desktop and click the Open button to

upload the file. To upload multiple files, repeat this

process. To delete a file that has already been

uploaded click the small red x.

To complete a field with a drop-down menu, click the

downwards pointing arrow to the right of the field and

select the option that applies. You will only be able to

select one option in most cases.

To complete a field that requires a date, click the

Calendar icon to the right of the field and enter the date

from the calendar. The date will then appear in the field

in dd/mm/yyyy form.

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