The Federal Tax Authority Service Guide 2025 Version 2.0 serves as a comprehensive administrative manual for all tax services in the UAE. It provides detailed service cards for VAT, Excise, and Corporate Tax processes, including registration, deregistration, and amendments. The guide outlines critical procedural requirements, response timeframes (typically 20 to 50 business days), and necessary documentation for transactional services. Key features include specialised refund schemes for tourists and UAE nationals, as well as formal procedures for tax clarifications and reconsiderations, ensuring that taxable persons can navigate the EmaraTax portal with legal and procedural certainty.