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Concerned Regulatory Authorities under ESR - Economic Substance Regulation in UAE

19/6/2020

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For each relevant activity under the economic substance regulation the concerned regulatory authorities have specified under article 2 of the UAE Cabinet Resolution No. 58 of 2019. 
  • ​Banking Business
  • Insurance Business ​
  • Investment Fund Management Business
  • ​Lease-Finance Business
  • Headquarter Business
  • Shipping Business ​
  • Holding Company Business
  • Intellectual Property Business
  • Distribution and Service Centre Business
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>
  • ​UAE Central Bank for banking business regulated by the Central Bank.
  • The competent authority in the Financial Free Zone for banking business carried out therein.
Central Bank : 
Example : Where the entity has been issued license for the banking business from the Central Bank of the UAE  in the emirates of  Dubai, Abu Dhabi Sharjah, Umm Al Quwain, Ajman, Ras Al Khaimah and Fujairah.
Financial Free Zone Authorities : ​
Example :  Where the entity has been issued license for the banking business from the  free zone authorities like ​Dubai International Financial Centre (DIFC),  Abu Dhabi Global Market (ADGM) ​
  • ​Insurance  Authority for insurance business regulated by the said authority.
  • The competent authority in the Free Zone for insurance business carried out therein. 
  • The competent authority in the Financial Free Zone for insurance business carried out therein.
​​Insurance Authority : 
Example : Where the entity has been issued license for the insurance business from the  Insurance Authority UAE in the emirates of  Dubai, Abu Dhabi Sharjah, Umm Al Quwain, Ajman, Ras Al Khaimah and Fujairah.
​Free Zone Authorities : 
Example :  Where the entity has been issued license for the insurance business from the  free zone authorities like  ​Jebel Ali Free Zone Authority ( JAFZA), Dubai Multi Commodities Centre (DMCC), Dubai Airport Free Zone (DAFZ) ,  Khalifa Port Free Trade Zone (KIZAD), ​ ​Sharjah Airport Free Zone Authority (SAIF Zone), Hamriya Free Zone Authority  (HAFZ),  Ajman Free Zone Authority  (AFZA),  Umm Al Quwain Free Zone Authority  (UAQ Free Trade Zone),  Ras Al Khaimah Economic Zone  (RAKEZ), Fujairah Free Zone Authority  in the emirates of  Dubai, Abu Dhabi Sharjah, Umm Al Quwain, Ajman, Ras Al Khaimah and Fujairah.
​Financial Free Zone Authorities : ​
Example :  Where the entity has been issued license for the insurance business from the  free zone authorities like ​Dubai International Financial Centre (DIFC),  Abu Dhabi Global Market (ADGM)
  • ​Securities and Commodities Authority for investment fund management business regulated by the said authority.
  • The competent authority in the Free Zone for investment fund management business carried out therein. 
  • The competent authority in the Financial Free Zone for investment fund management business carried out therein.
​Securities and Commodities Authority : 
Example : Where the entity has been issued license for the investment fund management business from the Securities & Commodities Authority UAE in the emirates of  Dubai, Abu Dhabi Sharjah, Umm Al Quwain, Ajman, Ras Al Khaimah and Fujairah.
​Free Zone Authorities : 
Example :  Where the entity has been issued license for the investment fund management business from the  free zone authorities like  ​Jebel Ali Free Zone Authority ( JAFZA), Dubai Multi Commodities Centre (DMCC), Dubai Airport Free Zone (DAFZ) ,  Khalifa Port Free Trade Zone (KIZAD), ​ ​Sharjah Airport Free Zone Authority (SAIF Zone), Hamriya Free Zone Authority  (HAFZ),  Ajman Free Zone Authority  (AFZA),  Umm Al Quwain Free Zone Authority  (UAQ Free Trade Zone),  Ras Al Khaimah Economic Zone  (RAKEZ), Fujairah Free Zone Authority  in the emirates of  Dubai, Abu Dhabi Sharjah, Umm Al Quwain, Ajman, Ras Al Khaimah and Fujairah.
​Financial Free Zone Authorities : ​
Example :  Where the entity has been issued license for the investment fund management business from the  free zone authorities like ​Dubai International Financial Centre (DIFC),  Abu Dhabi Global Market (ADGM)
  • UAE Central Bank for lease finance business regulated by the Central Bank.
  • The competent authority in the Free Zone for lease finance business carried out therein. 
  • The competent authority in the Financial Free Zone for lease finance business carried out therein.
Central Bank : 
Example : Where the entity has been issued license for the lease finance business from the Central Bank of the UAE  in the emirates of  Dubai, Abu Dhabi Sharjah, Umm Al Quwain, Ajman, Ras Al Khaimah and Fujairah. 
Free Zone Authorities : 
Example :  Where the entity has been issued license for the  lease finance business from the  free zone authorities like  ​Jebel Ali Free Zone Authority ( JAFZA), Dubai Multi Commodities Centre (DMCC), Dubai Airport Free Zone (DAFZ) ,  Khalifa Port Free Trade Zone (KIZAD), ​ ​Sharjah Airport Free Zone Authority (SAIF Zone), Hamriya Free Zone Authority  (HAFZ),  Ajman Free Zone Authority  (AFZA),  Umm Al Quwain Free Zone Authority  (UAQ Free Trade Zone),  Ras Al Khaimah Economic Zone  (RAKEZ), Fujairah Free Zone Authority  in the emirates of  Dubai, Abu Dhabi Sharjah, Umm Al Quwain, Ajman, Ras Al Khaimah and Fujairah. ​
Financial Free Zone Authorities : ​
Example :  Where the entity has been issued license for the lease finance business from the  free zone authorities like ​Dubai International Financial Centre (DIFC),  Abu Dhabi Global Market (ADGM) ​
  • Ministry of Economy for headquarter business regulated by the said Ministry. 
  • The competent authority in the Free Zone for headquarter business carried out therein. 
  • The competent authority in the Financial Free Zone for headquarter business carried out therein.
Example : Where the entity has been issued license for the headquarter business from the  Dubai Department of Economic Development , Abu Dhabi Department of Economic Development , Sharjah Economic Development Department , Ras Al Khaimah Economic Development Department , Ajman Economic Development Department , Umm Al Quwain Economic Development Department ,Fujairah Municipality and other non free zone or financial free zone authorities in the emirates of  Dubai, Abu Dhabi Sharjah, Umm Al Quwain, Ajman, Ras Al Khaimah and Fujairah. ​
Example :  Where the entity has been issued license for the  headquarter business from the  free zone authorities like  ​Jebel Ali Free Zone Authority ( JAFZA), Dubai Multi Commodities Centre (DMCC), Dubai Airport Free Zone (DAFZ) ,  Khalifa Port Free Trade Zone (KIZAD), ​ ​Sharjah Airport Free Zone Authority (SAIF Zone), Hamriya Free Zone Authority  (HAFZ),  Ajman Free Zone Authority  (AFZA),  Umm Al Quwain Free Zone Authority  (UAQ Free Trade Zone),  Ras Al Khaimah Economic Zone  (RAKEZ), Fujairah Free Zone Authority  in the emirates of  Dubai, Abu Dhabi Sharjah, Umm Al Quwain, Ajman, Ras Al Khaimah and Fujairah. ​
Financial Free Zone Authorities : ​
Example :  Where the entity has been issued license for the  headquarter business from the  free zone authorities like ​Dubai International Financial Centre (DIFC),  Abu Dhabi Global Market (ADGM) ​
  • Ministry of Economy for shipping business regulated by the said Ministry. 
  • The competent authority in the Free Zone for shipping business carried out therein. 
  • The competent authority in the Financial Free Zone for shipping business carried out therein.
Ministry of Economy : 
Example : Where the entity has been issued license for the shipping business from the  Dubai Department of Economic Development , Abu Dhabi Department of Economic Development , Sharjah Economic Development Department , Ras Al Khaimah Economic Development Department , Ajman Economic Development Department , Umm Al Quwain Economic Development Department ,Fujairah Municipality and other non free zone or financial free zone authorities in the emirates of  Dubai, Abu Dhabi Sharjah, Umm Al Quwain, Ajman, Ras Al Khaimah and Fujairah. ​
Free Zone Authorities : 
Example :  Where the entity has been issued license for the  shipping business from the  free zone authorities like  ​Jebel Ali Free Zone Authority ( JAFZA), Dubai Multi Commodities Centre (DMCC), Dubai Airport Free Zone (DAFZ) ,  Khalifa Port Free Trade Zone (KIZAD), ​ ​Sharjah Airport Free Zone Authority (SAIF Zone), Hamriya Free Zone Authority  (HAFZ),  Ajman Free Zone Authority  (AFZA),  Umm Al Quwain Free Zone Authority  (UAQ Free Trade Zone),  Ras Al Khaimah Economic Zone  (RAKEZ), Fujairah Free Zone Authority  in the emirates of  Dubai, Abu Dhabi Sharjah, Umm Al Quwain, Ajman, Ras Al Khaimah and Fujairah. ​
Financial Free Zone Authorities : ​
Example :  Where the entity has been issued license for the  shipping business from the  free zone authorities like ​Dubai International Financial Centre (DIFC),  Abu Dhabi Global Market (ADGM) ​
​
  • Ministry of Economy for holding company business regulated by the said Ministry. 
  • The competent authority in the Free Zone for holding company business carried out therein. 
  • The competent authority in the Financial Free Zone for holding company business carried out therein.
Ministry of Economy : 
Example : Where the entity has been issued license for the holding company business from the  Dubai Department of Economic Development , Abu Dhabi Department of Economic Development , Sharjah Economic Development Department , Ras Al Khaimah Economic Development Department , Ajman Economic Development Department , Umm Al Quwain Economic Development Department ,Fujairah Municipality and other non free zone or financial free zone authorities in the emirates of  Dubai, Abu Dhabi Sharjah, Umm Al Quwain, Ajman, Ras Al Khaimah and Fujairah. ​
Free Zone Authorities : 
Example :  Where the entity has been issued license for the  holding company business from the  free zone authorities like  ​Jebel Ali Free Zone Authority ( JAFZA), Dubai Multi Commodities Centre (DMCC), Dubai Airport Free Zone (DAFZ) ,  Khalifa Port Free Trade Zone (KIZAD), ​ ​Sharjah Airport Free Zone Authority (SAIF Zone), Hamriya Free Zone Authority  (HAFZ),  Ajman Free Zone Authority  (AFZA),  Umm Al Quwain Free Zone Authority  (UAQ Free Trade Zone),  Ras Al Khaimah Economic Zone  (RAKEZ), Fujairah Free Zone Authority  in the emirates of  Dubai, Abu Dhabi Sharjah, Umm Al Quwain, Ajman, Ras Al Khaimah and Fujairah. ​
Financial Free Zone Authorities : ​
Example :  Where the entity has been issued license for the  holding company business from the  free zone authorities like ​Dubai International Financial Centre (DIFC),  Abu Dhabi Global Market (ADGM) ​
  • Ministry of Economy for intellectual property business regulated by the said Ministry. 
  • The competent authority in the Free Zone for intellectual property business carried out therein. 
  • The competent authority in the Financial Free Zone for intellectual property business carried out therein.
Ministry of Economy : 
Example : Where the entity has been issued license for the intellectual property business from the  Dubai Department of Economic Development , Abu Dhabi Department of Economic Development , Sharjah Economic Development Department , Ras Al Khaimah Economic Development Department , Ajman Economic Development Department , Umm Al Quwain Economic Development Department ,Fujairah Municipality and other non free zone or financial free zone authorities in the emirates of  Dubai, Abu Dhabi Sharjah, Umm Al Quwain, Ajman, Ras Al Khaimah and Fujairah. ​
Free Zone Authorities : 
Example :  Where the entity has been issued license for the  intellectual property business from the  free zone authorities like  ​Jebel Ali Free Zone Authority ( JAFZA), Dubai Multi Commodities Centre (DMCC), Dubai Airport Free Zone (DAFZ) ,  Khalifa Port Free Trade Zone (KIZAD), ​ ​Sharjah Airport Free Zone Authority (SAIF Zone), Hamriya Free Zone Authority  (HAFZ),  Ajman Free Zone Authority  (AFZA),  Umm Al Quwain Free Zone Authority  (UAQ Free Trade Zone),  Ras Al Khaimah Economic Zone  (RAKEZ), Fujairah Free Zone Authority  in the emirates of  Dubai, Abu Dhabi Sharjah, Umm Al Quwain, Ajman, Ras Al Khaimah and Fujairah. ​
Financial Free Zone Authorities : ​
Example :  Where the entity has been issued license for the  intellectual property business from the  free zone authorities like ​Dubai International Financial Centre (DIFC),  Abu Dhabi Global Market (ADGM) ​
  • Ministry of Economy for distributions and service centre business regulated by the said Ministry. 
  • The competent authority in the Free Zone for distributions and service centre business carried out therein. 
  • The competent authority in the Financial Free Zone for distributions and service centre business carried out therein. 
Ministry of Economy : 
Example : Where the entity has been issued license for the distribution and service centre from the  Dubai Department of Economic Development , Abu Dhabi Department of Economic Development , Sharjah Economic Development Department , Ras Al Khaimah Economic Development Department , Ajman Economic Development Department , Umm Al Quwain Economic Development Department ,Fujairah Municipality and other non free zone or financial free zone authorities in the emirates of  Dubai, Abu Dhabi Sharjah, Umm Al Quwain, Ajman, Ras Al Khaimah and Fujairah. 
Free Zone Authorities : 
Example :  Where the entity has been issued license for the distribution and service centre from the  free zone authorities like  ​Jebel Ali Free Zone Authority ( JAFZA), Dubai Multi Commodities Centre (DMCC), Dubai Airport Free Zone (DAFZ) ,  Khalifa Port Free Trade Zone (KIZAD), ​ ​Sharjah Airport Free Zone Authority (SAIF Zone), Hamriya Free Zone Authority  (HAFZ),  Ajman Free Zone Authority  (AFZA),  Umm Al Quwain Free Zone Authority  (UAQ Free Trade Zone),  Ras Al Khaimah Economic Zone  (RAKEZ), Fujairah Free Zone Authority  in the emirates of  Dubai, Abu Dhabi Sharjah, Umm Al Quwain, Ajman, Ras Al Khaimah and Fujairah. 
Financial Free Zone Authorities : ​
Example :  Where the entity has been issued license for the distribution and service centre from the  free zone authorities like ​Dubai International Financial Centre (DIFC),  Abu Dhabi Global Market (ADGM) 
What is Economic Substance Regulations? 

What Compliance is required under the UAE Economic Substance Regulations?

Business Activities, subject to notification - substance test and annual substance return compliance  under the UAE  Economic Substance Regulation 

Economic Substance Regulations in United Arab Emirates

Concerned Regulatory Authorities under ESR - Economic Substance Regulation in UAE

Who is subject to the ESR?

​
For more information on how Gupta Accountants could assist you in compliance with UAE  Economic Substance Regulation Rules, ​contact us today. ​
Gupta Accountants competent team of chartered accountants in Dubai, provides best supports at all the stages of the compliance to Economic Substance Regulations in UAE to companies registered under free zones and on main land, established in the emirates of  Dubai, Abu Dhabi Sharjah, Umm Al Quwain, Ajman, Ras Al Khaimah and Fujairah.  
​  
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    Ramesh Kumar Gupta is a young and dynamic Chartered Accountant and has 21 years of experience in assurance, accounting, audit and business management.  He is a member of the Institute of Chartered Accountants of India (ICAI).  He is the Managing Partner of Gupta Accountants an accounting and advisory firm in Dubai UAE

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We provide our periodic compliance services, like  FTA VAT  Return, FTA VAT Refund, FTA VDS Return, FTA Registration & Deregistration, Annual ESR Return & maintenance of statuary registers of UBO in UAE to the all the entities registered with  ​Ministry of Economy, Dubai Aviation City, Dubai South,  Hamriyah Free Zone Authority (HFZA),  Media Free Zone (Abu Dhabi), Central Bank of the UAE, Jebel Ali Free Zone (JAFZA) DP World,  Ajman Free Zone Authority, Abu Dhabi Airports Free Zone, Insurance Authority, Dubai World Trade center,  Ajman Media Free Zone Autority,  MASDAR, Security and Commodities Authority,  International Humanitarian City (IHC) ,Ras Al Khaimah International Corporate Centre (RAK ICC), Abu Dhabi Global Market (ADGM), Dubai Airport Free Zone , TECOM (Dubai Development Authority),  Ras Al Khaimah Economic Zone (RAKEZ), Abu Dhabi Ports, Dubai Healthcare City Authority, Dubai Multi Commodities Centre (DMCC), Fujairah Free Zone, Fujairah Creative City,  Dubai International Financial Centre (DIFC) Dubai Silicon Oasis Umm Al Quwain Free Zone (UAQ) Sharjah publishing city, Meydan Free zone, Sharjah Airport (SAIF) Zone, Khalifa Industrial Zone Abu Dhabi (KIZAD), Sharjah media city, International free zone authority Fujairah, RAK Maritime City, Sharjah Healthcare City, The Sharjah Research, Technology and Innovation Park  in addition to the assistance in the compliance with the annual audit requirements  and books of accounts. 
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  • HOME
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    • VALUE ADDED TAX - UAE >
      • VAT in UAE >
        • Introduction to VAT Laws in UAE
        • Frequently Used Terms in Indirect Tax System
      • VAT Registration >
        • VAT Registration in UAE
        • Who should register under VAT
        • How to apply for VAT registration in UAE
        • Tax Registration Number (TRN)
        • How to check TRN validity in UAE
        • VAT registration Deadlines in UAE
        • VAT Group Registration
        • VAT Registration Threshold Calculation in UAE
      • VAT De-Registration >
        • How to de-register under VAT in UAE
      • Recovery of Input Tax >
        • Input Tax Recovery under VAT in UAE
        • Supplies not eligible for input tax recovery under VAT in UAE
        • Supplies not eligible for input tax recovery under VAT in UAE
        • What is Capital Asset Scheme in UAE VAT ?
        • Input VAT Adjustments under Capital Assets Scheme
      • Place of Supply >
        • Place of supply of goods under VAT in UAE
        • Place of supply in case of export of goods
        • Place of supply of specific goods
        • Place of supply of services
        • Place of supply of services in special cases
        • Place of Supply of Telecommunication and Electronic Services
        • Place of Supply of Services Related to Real Estate
        • Place of Supply of Certain Transport Services