This service guide explains the procedure for the Tax Refund for UAE Nationals Building New Residences, administered by the United Arab Emirates Federal Tax Authority. It allows citizens to recover Value Added Tax incurred on the construction of their private, newly built homes. The document outlines a two-phase application process via the EmaraTax or Maskan platforms, demanding extensive documentation including building permits, contractor agreements, and approved architectural plans. It mandates that all refund claims must be strictly lodged within twelve months from the issuance date of the official building completion certificate.