–  A GIBAN is a unique IBAN number that is given to every taxable person.

–  A taxable person can make a fund transfer from certain UAE financial institutions using the GIBAN provided by the FTA.

–  This payment method can be used for settling any outstanding VAT and Excise Tax amounts payable including tax and penalties.

–  This option should not be used for other payments such as Miscellaneous Payments.

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