FTA's New Decision on Corporate Tax Registration Timeframes 

These timeframes were detailed in a new Decision by the FTA regarding deadlines to register under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its subsequent amendments, effective since June last year and applicable to Tax Periods beginning on or after 1 June 2023.

Effective from 1 March 2024, the new FTA Decision outlines timeframes for Corporate Tax registration applications applicable to both juridical persons and natural persons, whether Resident Persons or Non-Resident Persons.

The Decision specifies that a juridical person, deemed a Resident Person before 1 March 2024, must apply for Corporate Tax registration within the following deadlines:

The FTA underscores the importance of adhering to the specified timeframes for submitting Corporate Tax registration applications to avoid violations of tax laws. It emphasizes that taxable persons with licenses issued in January and February must submit their Corporate Tax registration applications by 31 May 2024, irrespective of the year the license was issued.

According to the Decision, if a juridical person lacks a license by the Decision's effective date on 1 March 2024, they must apply for registration within three months, i.e., by 31 May 2024. Meanwhile, for juridical persons holding multiple licenses, the application deadline is determined based on the previously issued license to ascertain the maximum timeframe for submitting the Corporate Tax registration application.

Regarding Resident Persons, including Free Zones Persons, established or recognized under UAE laws on or after 1 March 2024, they must apply for Corporate Tax registration within three months from the date of incorporation, establishment, or recognition.

The Decision also outlines requirements for Non-Resident Persons, specifying deadlines for those with Permanent Establishments in the UAE or having a nexus in the country.

For natural persons, whether Resident or Non-Resident, engaged in Business or Business Activity in the calendar year 2024, registration deadlines are specified based on turnover thresholds and conditions outlined in tax legislation.

Failure to adhere to the registration deadlines may result in administrative penalties as per Cabinet Decision No. 75 of 2023.

The FTA plans to conduct webinars to educate stakeholders on the new Decision and Corporate Tax requirements, urging them to review relevant guidelines and manuals on its website.

Corporate Tax registration is available 24/7 through the EmaraTax digital tax services platform, with a straightforward registration process taking approximately 30 minutes to complete. Existing taxpayers registered for VAT or Excise Tax can access their accounts to initiate Corporate Tax registration.

Taxpayers subject to Corporate Tax not yet registered are required to create a new user profile on the FTA's e-Services portal and proceed with registration following the outlined steps.

For further information and access to relevant legislation, guidelines, and manuals, visit: FTA Legislation