• A letter on the payor’s printed letterhead addressed to the FTA and signed by the authorized signatory, containing the following:
  • Explanation and details.
  • Request for cancellation of penalties (in the case where penalties are incurred).
  • A declaration not to repeat the mistake.
  • TRN of the payor and the payee.
  • Amount paid.
  • Tax period.
  • Date of payment.


• A copy of the payment receipt showing the amount paid, issued by the exchange house or a telex transfer advice from the bank.
• A no objection letter, on the payee’s printed letterhead and signed by the authorized signatory, containing the following:
  • TRN of the payee submitting the letter.
  • The amount received

1. Prepare the required documents.
2. Compose an email to payment.transfer@tax.gov.ae and attach the required documents.
3. Send the email.

1. Can part of the wrongly paid amount be transferred to another TRN?

Part of the wrongly paid amounts between TRNs may not be transferred, as only full payments may be transferred

2. Can wrongly paid amounts be transferred from an Excise Tax TRN to a VAT TRN (or vice versa)?

Amounts cannot be transferred between Excise Tax TRN and VAT TRN (or vice versa)

3. Will the penalties resulting from my wrong payment be reversed?

The late payment penalties will be re-calculated based on the date the FTA received the amounts initially