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A Tax Residency Certificate, commonly referred to as a TRC and sometimes described as a Certificate of Fiscal Residency, is an official certificate issued by the UAE Federal Tax Authority confirming an individual’s UAE tax residency for a specified period. For individuals living in Dubai, the certificate is not issued by the Government of Dubai. It is a federal UAE tax document issued by the Federal Tax Authority, or FTA, and applications are submitted through the FTA’s Emara