DED (DUBAI DEPARTMENT OF ECONOMIC

Transcription

December 2014
DED (DUBAI DEPARTMENT OF ECONOMIC DEVELOPMENT) - Company Set Up Proposal
1.0
Why CREATIVE ZONE?
Looked after by our team of experts - at CREATIVE ZONE you will be looked after by our team of over 60 multilingual
experts, who have been part of the UAE setup industry for the last 9 years, and have successfully setup over 2,500
companies since our inception in 2010.
A full range of business set-up solutions - we will give you options to help establish your business professionally and costeffectively in Dubai. We provide a comprehensive service that meets all your requirements in managing the complete
incorporation process, from advising on the business activity to the initial approval, up to issuance of your trade license and
obtaining residency visas for investors, employees, and even dependents.
Dedicated Account Manager and efficient PRO Services - with our dedication to personalized and efficient customer
service, we will assign you an account manager as soon as you become a CREATIVE ZONE client, who will be your single
point of contact and will regularly update you on the status of all your applications, and always be on hand to answer your
queries. Together with our efficient team of PROs constantly striving to complete your applications in a timely fashion, we
remove the stress and hassle usually associated with setting up a new company and obtaining your UAE residency visa.
Business Support Services of the highest caliber - at CREATIVE ZONE, we have thought of everything to help you launch
and grow your new business and make it a success from the very beginning. We will provide you with Real Estate contacts
for your commercial office space. Furthermore we hold regular networking events providing you with access to fellow
CREATIVE ZONE clients and our network partners, where you will be able to explore mutual business opportunities and
forge new alliances that will give your new business a valuable head start.
Corporate Sponsorship – Creative Zone can provide you a UAE Corporate Sponsor as a Nominee partner in your business.
All relevant legal agreements pertaining to the Incorporation process is prepared by our Legal Team.
Convenient and flexible Bank Account opening - as a result of our excellent relationship with Mashreq Bank, your new
company Bank Account will be opened within 2 weeks of you receiving your original company documents.
2.0
Why Dubai Department of Economic Development
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Flexibility to do business in any part of the UAE with local and government authorities
No limit on number of visas (depending on the size of the office space)
Office premises anywhere in Dubai
More options on business activities
Fewer nationality restrictions in ownership and visas compared to other jurisdictions
Under the Dubai Department of Economic Development (DED), the main licensing options are:
Option 1. Professional License (Provision of non-physical services e.g. Consultancy)
(a)
The establishment of entities formed under the UAE Civil Code which are restricted to carrying out “non–
commercial” or civil activities. The UAE Civil Code entities (may be an Individual Establishment or a Civil Works
Company) include promotion of services, skills, and expertise of the individual(s) conducting the business, as
well as other related practices that involve the use or investment of intellectual faculties.
(b)
Professional companies may be 100% foreign owned. However, it is necessary to appoint a “Local Service
Agent” or “Local Sponsor.”
Suite 1901, Level 19, Boulevard Plaza Tower 1. Sheikh Mohammed Bin Rashid Boulevard
Downtown Dubai
Email:[email protected], Website:www.creativezone.ae
P.O. Box 27363
Dubai, United Arab Emirates
1
(c)
To comply with the provisions of UAE law, we propose that one of the local partners of Creative Zone will act as
the Local Service Agent. The nominated Local Service Agent will not have any management authority or
financial commitment and he will only act on your behalf to facilitate the trade license and visa processes
necessary to complete your trade license. The Local Service Agent Appointment Contract shall regulate the
relationship between the two parties.
(d)
Depending on the business activity, this can be an LLC (Limited Liability Company) if 51% ownership is given to
a UAE National or Company.
(e)
Existing companies can only invest in a new Civil Company if they reflect the same business activity.
Option 2. Commercial License (Provision of physical services or trading activities)
(a)
The establishment of a Limited Liability Company (LLC) in Dubai in accordance with the Companies Law. This is
the most widely used commercial entity for companies with foreign ownership wishing to conduct commercial
activities and trade in the UAE
(b)
Each of the partners shall only be liable to the extent of their share capital in the company upon incorporation
as stated in the executed Memorandum of Agreement (MOA).
(c)
Under the UAE Companies Law, a minimum of 51% ownership must be held by a UAE National (Local Partner),
and 49% ownership will be that of the foreign shareholder. However, the law permits the issuance of
constitutional documents for an LLC to contain provisions designed to protect the interests of the foreign
minority shareholder, including but not limited to the profits distribution, assets entitlement, appointment of
directors/managers, powers of administration, and influence in decision making.
(d)
To comply with the provisions of the UAE Companies Law, we propose that CREATIVE ZONE General Trading or
a CREATIVE ZONE recommended UAE national act as your “Local Partner”.
Option 3. Branch or Representative Office
(a)
(b)
(c)
3.0
3.1
It is stipulated under the UAE Companies Law that 100% foreign ownership is allowed provided that a local
service agent is appointed.
A Branch office is a legal extension of the parent company and is permitted to secure contracts and conduct
business activities, which are similar to those of its parents company subject to the approval of the UAE Ministry
of Economy.
A Representative office is established to promote the parent company’s activities. The number of employees
allowed under this company is limited to 4.
Documents and Timelines
Submit and complete the required documentation for the incorporation process*
Clear coloured passport copies of the expatriate shareholders & managers (must be valid for at least 6
months).
B)
Copy of Residence Visa and Emirates ID. (If the shareholder & manager do not hold residency in the UAE, a
copy of the most recent entry stamp on the passport and the tourist/visit visa copy are needed).
C)
No Objection Certificate if the shareholder is holding a current UAE residence visa or if the shareholder is on a
dependent visa. If the visa is under a Free Zone, the NOC must be issued by the Free Zone Authority.
D)
Relevant Attested Degree certificates for professional licenses, legally translated to Arabic.
E)
Four (4) passport sized photos with white background for all shareholders.
F)
Related Experience Letter and CV for professional licenses.
A)
*The requirements may vary depending on the business activity.
Downtown Dubai
P.O. Box 27363
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3.2
If a foreign company is a shareholder:
A)
Original Certificate of Incorporation, Memorandum and Articles of Association (attested and translated)
B)
Board Resolution specifying the opening of a DED company (attested and translated)
C)
Power of Attorney to the Manager on the DED trade license (attested and translated)
D)
If it is a UAE Free Zone company, the original free zone company documents are required.
E)
If it is a UAE Free Zone or Offshore company, an NOC has to be issued from the relevant government
Authority.
All foreign documents will need to be attested by the foreign office at origin / the UAE embassy at Origin / Ministry of
Foreign Affairs in the UAE and legally translated to Arabic as required. We can assist in all these processes if required.
3.3
Security Approvals
For certain Arab Nationalities, a security approval is required. The shareholders are required to present
themselves at Dubai DED with our PRO with the following documents:
Original passport
Original No Objection Certificate (NOC) if there is an existing residence visa
Six (6) months stamped bank statements
Copy of tourist/visit visas if applicable
Cost: 1,000 AED
The security approval can take from approximately 10 to 30 business days depending on the government
authorities.
3.3
Corporate Shareholders as Local Partner
For a Limited Liability Company (LLC), the UAE Commercial Companies Law states that the local partner must hold a
minimum ownership of 51%. Creative Zone can offer you a UAE Corporate Shareholder rather than an individual UAE
national to act as a Nominee Partner. The 51% shareholding will fall under this new UAE entity, CREATIVE ZONE
General Trading LLC, rather than an individual.
The main benefit of having a Corporate Shareholder is succession planning. Companies often worry about coming into
the market and selecting a local partner who may leave the UAE, change his mind, or at worst case, pass away during
the course of the year leaving the company and it’s shareholders hanging. With a corporate entity, the contractual
terms remain in place so it gives more stability to the arrangement than having an individual national being the local
partner.
3.4.1
Day 1
Day 2
Day 3
Day 4
Day 8
Day 11
Day 12
Day 13
Day 14
Day 16
Day 16
Timelines and Procedure in business days
(The below is applicable to General Trading and Commercial licenses that do not require external approvals)
Submit all requirements and make payment for Sponsor / PRO fees.
Creative Zone will submit necessary documents to Dubai DED
Trade Name Reservation Certificate is obtained. Note: The Dubai DED reserves the right to refuse or amend
your company name even after approval.
Application will be submitted for the Initial Approval
Initial Approval Certificate is obtained
MOA or Local Service Agent Agreement and/or Civil Works Agreement be drafted.
If approved by Client, meeting with Sponsor/LSA at Notary Public to sign the incorporation documents.
Submission of Commercial Lease Agreement and EJARI Certificate to Creative Zone. *Following receipt of the
preliminary approval from the DED, the appropriate commercial rental agreements for proposed premises
must be provided.
Upon confirmation that the lease is appropriate, file is submitted to DED for Issuance of Payment Voucher.
This will be the license fee of the company.
Issuance of Payment Voucher.
Trade License is released once payment is made
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P.O. Box 27363
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*Please note that certain activities require additional approvals from the government agencies. This can result in the
timelines being extended by up to 45 days (depending on which government authority) and an additional PRO fee of 3000
AED will apply, excluding government fees.
The above timelines are based on our recent past experience. If you have an activity that requires additional inspections
and approvals, timelines will vary according to the agencies involved.
4.0
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Creative Zone Support Services
Assistance with Bank Account Set-up
Referral to Commercial Real Estate Agent
Free Company Stamp
Dedicated Account Manager to manage your documents and update you on the status of your applications
Regular Networking and business development sessions with fellow Creative Zone clients and our network
partners
Complete PRO Services for Licensing (document processing)
NOTE: CREATIVE ZONE’S support services are independent services provided by CREATIVE ZONE to their clients. These
services are not provided by or affiliated with any particular Government authority or type of company license; however
they are mandatory requirement for all CREATIVE ZONE clients.
5.0
Costs
Corporate LLC SPONSORSHIP + CZ Support Services
LOCAL SERVICE AGENT + CZ Support Services
Initial Payment:
Sponsorship: AED 22,500 + CZ Package: AED 12,500
Initial Payment:
Sponsorship: AED 17,500 + CZ Package: AED 12,500
Trade License Fee: AED 10,000 – 15,000**
Trade License Fee: AED 10,000 – 15,000**
Total: AED 45,000- AED 50,000**
Total: AED 40,000-45,000**
* Sponsorship fee may vary depending on the business activities.
* Payment Voucher for General Trading companies will be approximately AED 25,000 – AED 30,000.
* Sponsorship fees and license fees are annual and payable upon license expiry. The PRO fees for the succeeding years
are reduced to AED 10,000.
** Fees are dependent on the business activity as well as cost of your annual lease.
5.1
Commercial Office Space
A commercial lease agreement is a strict requirement to incorporate and operate a trade license under the Dubai
Department of Economic Development (DED. This will be required within 8* days of the application but may be provided to
a Creative Zone representative for verification at an earlier time. Specific regulations regarding minimum size, location, and
suitability apply (minimum of approximately 500 sq. ft. and 200 sq. ft. for Business Centers).
The office space must be categorized appropriately according to the type of license you are applying for. For example, a
commercial license cannot be registered at an industrial property or vice versa. If the zoning of the property is not matched
to the license type, the landlord may file an application to Dubai Municipality to change the classification. Please bear in
mind that this will incur additional costs and time. Furthermore, certain business activities will require the lease to be in a
“shop” rather than an office space, while other business activities do not allow leasing of warehouses for commercial
activities. A general trading license is not allowed to lease a warehouse for it’s primary business address, but may do so for
storage and a supplemental lease.
Downtown Dubai
P.O. Box 27363
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We recommend submitting a copy of the affection plan as well the title deed of the location you are looking to lease once
the Initial Approval is obtained so that we can check with the Dubai DED whether or not it is appropriate for your chosen
business activity before you finalize your contract with the landlord. DED reserves the right to refuse and reject a location.
*This is an approximate schedule and may be moved if external approvals are required.
5.2
Supplementary Nominee Agreement
Creative Zone strongly advises that a Supplementary Nominee Agreement (also known as a "Side Agreement"), be issued
between Corporate and Individual shareholders to clarify and detail the division of assets, distribution of equity and the
commitments and duties each Shareholder is responsible to perform. This agreement has been drafted by a reputable Law
Firm and is a document that is permissible in Dubai Courts. A fee of AED 750 applies to issue this document.
5.3
Business Activities
Our Creative Zone business advisors will listen to your needs and advise you of the options and possible business activities
depending on your requirements. Please note that it is the clients’ responsibility to make a final decision on the activity.
Creative Zone will have no liability over the client operating on the advised activity or in obtaining any subsequent approval
based on the chosen activity.
6.0 Immigration, Labour File, and PO Box (To allow for the application of Visas and Labour Cards)
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Immigration File/Establishment Card* AED 830 Gov’t Fees + AED 1,000 PRO = AED 1,830
(5 working days)
Labour File AED 2,190 Gov’t Fees + AED 2,000 PRO = AED 4,190 (5 working days)
Dubai PO Box AED 750 Gov’t Fees + AED 500 PRO = AED 1,250 (24 hours)
*The company establishment card is also required for Du and Etisalat connections.
6.1
Visas
6.1.1
•
Investor/Partner Visa
3 year Validity
Requirements:
 Minimum share capital contribution in MOA must not be less than 48,000 AED
 Coloured passport copy
 8 Passport sized photos with white background
 Visa Application Form (provided by CZ)
Cost:
•
7,000AED (outside the country)/ 8,000AED (inside the country)*
Timeline: 3-5 working days for Entry Visa (2 weeks if restricted nationality), 3-5 working days for Visa Stamping
6.1.2
•
Employment Visa
2 years validity
Requirements:
 Coloured passport copy
 8 Passport sized photos with white background
 Visa Application Form (provided by CZ)
 Attested copy of degree required for managerial/supervisory designation
 For company drivers, a vehicle in the company name is required
Downtown Dubai
P.O. Box 27363
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Cost:
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7,000AED (outside the country) / 8,000AED (inside the country)*
3,000AED refundable deposit upon cancellation of visa – original receipt handed over to client
1,500AED for pre-approval if applicant if over 60
Timeline: 2 weeks for processing, 3-5 working days for Visa Stamping
6.1.3
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Dependents Visa (spouse/children)
Validity is tied to sponsor’s visa
Requirements:
• Original attested birth certificates + translation (for children)
• Original attested Marriage certificate + translation
• Recent DEWA bill
• Original tenancy Contract + EJARI Certificate or Original Title Deed
• Original passports if inside the country, copy if outside the UAE
• 6 Passport photos each
• Dependent VISA has same validity period as sponsor
• If sponsor is a partner/investor, six (6) months bank statement is required
• Emirates ID copy of the Sponsor
• Salary Certificate for the Sponsor
• If sponsor is an employee, Labour contract is required
Cost:
• 5,750 AED each for dependents (family)
• 3,000 AED refundable bank guarantee per dependent
Timeline:
• 3 working days for Entry Visa (2 weeks if restricted nationality), 3 working days for Visa Stamping
* All fees quoted are inclusive of Medical, ID Card, Change Of Status, PRO Services and Visa Stamping fees
6.1.4
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Servant (Maid/Nanny/Driver)
Validity is only one year
Requirements
 Same as dependents requirements
 At least 2BR is required for the tenancy agreement
 To employ a driver, the sponsor must have at least 2 cars and reside in a villa
Cost
• 8,100AED (outside the country) / 9,350AED (inside the country)*
• 2,000AED refundable deposit upon cancellation of visa – original receipt handed over to client
• 1,500AED for pre-approval if applicant if over 60
Timeline:
• 3 working days for Entry Visa (2 weeks if restricted nationality), 3 working days for Visa Stamping
6.1.5
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Parents Sponsorship
Same as dependents requirements
Sponsorship must be done simultaneously for both parents unless one is deceased or they are divorced
Attested death certificate required for deceased party
Attested divorce certificate required for divorced couples
At least 2BR is required for the tenancy
An undertaking from the sponsor must be attested by the respective consulate
Cost
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5,750 AED for each
5,000 AED Bank Guarantee for each
Downtown Dubai
P.O. Box 27363
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Timeline:
• It can take up to 10 working days for Entry Visa release (4 weeks if restricted nationality), 5 working days for Visa
Stamping
6.2
Electronic Labour Cards and Labour Contract Only (for staff on dependents visa)
Husbands sponsored by their wives are not allowed to apply for e-labour cards and must cancel their visa once employment
is gained.
Requirements
 Passport, visa copy and emirates id copy of sponsor
 Passport, visa copy and emirates id copy of applicant
 NOC from sponsor
 6 passport copies of applicant
 Attested degree if managerial designation is required
 Employment visa application form
Cost:
Labour cards
PRO Fee
AED 1,000-2,000 (actual - based on nationality)
AED 1,500
Timeline: 2 weeks (If you are a shareholder of a company on another VISA – no e-labour card is required)
7.0 Wages Protection System (WPS)
Wages Protection System (WPS) is an electronic salary transfer system that allows companies to pay workers’ wages via
financial institutions authorized to provide the service.
The system developed by the Central Bank of the UAE, allows the Ministry of Labour to create a database that records wage
payments in the private sector to guarantee the timely and full payment of agreed-upon wages to employees. The Wages
Protection Scheme system applies to all private sector companies and complying with this process is mandatory for all your
salaried staff each month. Proof of WPS transaction needs to be sent to Creative Zone by the end of each month
If the sponsor’s labour file is blocked by the Ministry to due to non-payment of salaries by your company, a fee of 7,500
AED will be charged to unblock the file.
Important Notes:
- Applications are submitted for processing and indicated timelines commence upon realization of payment.
- During periods in and around Ramadan, days of mourning, Eid and other National and Religious Holidays the
indicated timelines are likely to become subject to delays.
- All procedures, timelines and costs are valid at the time of going to print, however may become subject to change
without notice.
- Creative Zone will merely advise the possible business activity but the final decision will be left to the client.
- Should you wish to bring in your own local sponsor/local service agents, the relevant government fees must be paid
upfront and will not be advanced by Creative Zone.
- The ownership percentage must be a whole number.
- The Initial Name Reservation Certificate will only be valid for 60 days and must be renewed repeatedly until the trade
license is released.
- The company name cannot be of a country. Family names should not be used as a trade name unless it includes the
first name.
- The business activity should be reflected in the trade name as a suffix.
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- The word “international” is not allowed to start the company name and the word “gulf” cannot be used.
- The Initial Approval Certificate will only be valid for 6 months upon date of approval.
- If the shareholder does not hold UAE residency, he/she will have to submit a copy of the most recent entry stamp to
the UAE (within 6 months)
- For Professional licenses, some sectors/activities are restricted to ownership of UAE nationals.
- There may be additional fees for additional business activities added on the same license.
- Free zone and offshore companies within the UAE may own 49% of a commercial license.
- Entry stamps of shareholders must be within the last six months.
- To ensure that your Lease/Tenancy Contract will be accepted by the DED, please furnish us a copy of your affection
plan for approval before entering into a contract.
- If you are of Arab descent (except UAE and GCC Nationals), you may be requested by the Dubai DED to appear in their
office with your original passport for security approval prior to the release of the Initial Approval.
- If you require external approvals, an additional AED 3000 PRO fee will be charged on top of the government costs.
- If the Dubai government owns your office lease/warehouse, please ensure that your Landlord is current in paying the
Land Department taxes. If payments are not up to date, it can cause delays in obtaining approval from the
Planning Department, which is essential in obtaining your payment voucher.
- General Trading licenses cannot lease a warehouse as a primary business location.
- Human Resource Consultancy licenses cannot be an LLC.
- If your lease agreement is in a Business Centre, your presence may be requested in the Dubai DED office prior to
payment voucher release (applicable to license renewal). Kindly ensure that the release date of your payment
voucher will reflect your Initial Approval number and expiry date.
- PRO Services paid upon sign up is for the company incorporation and does not include processing of immigration and
labour file and visas.
- If you wish to make amendments to the structure/business activity once the process has already commenced,
additional fees apply.
- Applicable PRO fee of 3,500 AED will be applied for any amendment following the release of the Trade License.
Payment Voucher amount may vary depending on the amendment made.
- All government fees (such as for Name Reservation, Initial Approval, MOA) paid to obtain the Trade License will be
charged at actual. Receipts will be provided.
- Change of status (in/out stamp) would need to be carried out prior to proceeding for your Emirates ID Card and
Medical.
- If you are in the UAE on a Tourist Visa, you will have to exit (airport to airport transfer) to complete your Change of
Status.
- The Immigration card is used for purposes of obtaining the visa but will also be required for Etisalat or Du
Connection.
- In order to open the company labour file, you must apply for a company PO Box which will reflect on your trade
license.
- If you have overstayed your 30-day grace period, you may be issued an “Exit Pass” by immigration and you will not be
able to do your Change of Status in country and you will have to exit (airport to airport transfer) to complete the
Change of Status. You will be asked to pay your overstay fines by Immigration upon exiting.
- Should you be outside the country when the visa is issued, and are not from one of the 46 countries that are granted
a visa on arrival, and are entering the UAE on your new entry visa, which will constitute your change of status,
please be sure to your airline prior to travelling, as many airlines will need to see a copy of your entry visa prior to
travel in order to verify the same and then upload a copy of the visa onto their system, and provide you with an ‘OK
to Board’. The same would apply if you are inside the country when the visa is issued, and plan to exit the country
with your visa in hand, and then re-enter the UAE by air.
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- Furthermore when you are entering the country on your new entry visa, please ensure you carry out your eye scan at
the airport on arrival, and ensure the immigration official stamps the entry visa as well as your passport. Do NOT
enter on your e-gate card.
- Once you complete your change of status you will NOT be able to travel outside of the UAE until your passport has
been stamped with your residency visa.
- Once change of status is done, you have 60 calendar days to complete the residence visa stamping process as well as
the labour card and contract application, otherwise, there will be a fine of 1,000 AED per month imposed by the
Ministry of Labour. The client will bear any fines related to delays without fault of Creative Zone.
- The Visa process for certain nationalities may be longer than the timelines indicated above.
- For cancelled Partner visas, your presence will be required in order to obtain the deposit.
- To obtain visas for employees, you will first have to apply for a Labour File. You cannot obtain approval for Labour
File unless you already have a DEWA Bill for your office lease.
- Visas are not guaranteed and are subject to immigration approval for certain nationalities
- Youngest employee you have may is 19 years old.
- For maids who are Sri Lankan or Indonesian, a pre-medical will be required from their country of residence and
attested by the UAE Embassy
- If you previously had an Emirates ID Card but no longer have the original you will have to visit the Emirates ID Card
Authority in Al Barsha or Rashidiya to obtain an ID number certificate prior to proceeding with your Emirates ID
Card renewal.
- The CREATIVE ZONE package (Support Services and company registration) is valid for one year starting from the
commencement date on the Trade License and both must be renewed annually.
- If you require a Supplementary Agreement with our sponsor, a standard format is provided and if you require
amendments, you may prepare a separate Agreement as you deem necessary but without our assistance.
- Sponsorship fee is paid annually.
- Once license is released, a company may apply to become a member of the Dubai Chamber of Commerce & Industry.
Cost is AED 1750. Commercial Licenses are automatically part of the Chamber of Commerce, you just have to bring
your license to the Chamber and they will print out your membership.
- If a UAE company (free zone or not) is already registered as a branch in the UAE, it is not permitted to be a
shareholder in a local company.
- The GCC National can only be either, (1) a sole shareholder, or (2) partnered up with another GCC National. Once they
bring in a non-GCC national (ie. a UK national, or a Jordanian) into the ownership, it will automatically require a
Local Service Agent.
- For professional licenses, no company or entity can be a shareholder. Once an entity is involved, it has to turn into a
Limited Liability Company
- To obtain a partner visa on the company, minimum share Capital contribution must not be less than 48,000 AED
- For professional licenses, DED requires the degree of the owner/manager to be related to the business activity.
Otherwise, it is DED’s prerogative to deny an application if they feel that the qualifications do not fit the activity.
- Creative Zone will undertake the drafting of the necessary incorporation documents such as the Memorandum of
Agreement (MOA), Local Service Agent Agreement (LSAA), and Civil Works Agreement (CWA) as required by Dubai
DED. Should you wish to prepare your own agreement, kindly note that the charges will apply and you wil be
responsible for verifying that such document is valid against the UAE Laws as well as accepted by the Notary Public
at the time of signing.
- If you wish to open a subsidiary, or have partial ownership by another company, all the parent company shareholders
will need to be present in the Notary Public during the Memorandum signing unless an attested Power of Attorney
is executed.
Downtown Dubai
P.O. Box 27363
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- If a Civil Company Is established as a Sole Establishment, only one manager is allowed.
- The nationalities from the following countries should be inside the UAE on a visit or tourist visa to apply for Security
Approval: Libya, Tunisia, Afghanistan, Egypt, Lebanon, Syria, Sudan, St. Kitts and Nevis, and Morocco.
- The nationalities from the following countries should be inside the UAE on a residency visa to apply for Security
Approval – Palestine, Iraq, Iran, Somali, Yemen
Accepted and understood by:
Name:
______________________________________
Signature:
______________________________________
Date:
______________________________________
Downtown Dubai
P.O. Box 27363
10

DED (DUBAI DEPARTMENT OF ECONOMIC

Transcription

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