Tax filing and payment with the Federal Tax Authority (FTA) often refers to processes related to

taxation in the United Arab Emirates (UAE), particularly for Value Added Tax (VAT) and excise tax.
Here's an overview of the tax filing and payment process with the FTA in the UAE:

1. Tax Registration: Before you can file taxes with the FTA, you need to register for the relevant
tax, such as VAT or excise tax. This registration is mandatory for businesses that meet the
registration threshold.

2. Tax Periods: The FTA specifies tax periods, usually on a quarterly basis, for filing VAT returns.
For excise tax, the tax periods may vary.

3. Tax Filing: During the specified tax period, you must prepare and submit your tax return. This
involves reporting the amount of tax you've collected (output tax) and the tax you've paid on
your business expenses (input tax). The difference between these two figures is the amount
you owe to the FTA.

4. Online Portal: The FTA provides an online portal where businesses can file their tax returns
electronically. This portal is the primary platform for interacting with the FTA regarding tax
matters.

5. Payment: After submitting your tax return, you are required to make the payment for the tax
liability indicated on the return. This payment can typically be made through various
methods, such as bank transfers or credit card payments.

6. Tax Deadlines: The FTA specifies due dates for tax filing and payment. It's essential to meet
these deadlines to avoid penalties and interest charges.

7. Record-Keeping: Businesses are also required to maintain accurate and complete records of
their financial transactions, including invoices, receipts, and other relevant documents.
These records may be subject to review by the FTA.

8. Penalties and Audits: Failure to file taxes or pay taxes on time can result in penalties and
interest charges. The FTA may also conduct audits to ensure compliance with tax laws.

9. Refunds and Adjustments: If you've paid excess tax or made errors in your tax filings, you
can request a refund or make adjustments in subsequent tax returns.

Please note that tax regulations and procedures may change over time, so it's important to consult
the FTA's official website or seek professional advice to ensure compliance with the latest tax laws
and regulations in the UAE.