The Federal Tax Authority (FTA) is the UAE’s federal body for tax administration, collection and enforcement. Created by Federal Decree-Law No. 13 of 2016, it manages every federal tax now in force: Value Added Tax (VAT, 2018), Excise Tax (2017) and the Corporate Tax regime that began for financial years starting 1 June 2023. Through its EmaraTax portal the FTA registers taxpayers, processes returns and payments, and carries out risk-based audits to verify compliance, issuing assessments or penalties when required.