Government
Federal Tax Authority Urges Corporate Tax Registration by July 31 for May-Licensed Resident Juridical Persons
The Federal Tax Authority (FTA) has called on Resident Juridical Persons with licenses issued in May, regardless of the issuance year, to complete their Corporate Tax registration applications by 31 July 2024. This requirement aligns with the timelines outlined in Federal Tax Authority Decision No. 3 of 2024, in accordance with Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, effective from 1 March 2024.
The FTA stressed the critical importance of adhering to the specified registration deadlines to avoid potential administrative penalties. These deadlines have been communicated through various media platforms, including print, visual, and audio channels, as well as the FTA’s official social media and direct outreach through the UAE’s registered company owners' database.
Registration deadlines apply to both juridical and natural persons, covering Resident and Non-Resident Persons. Specific deadlines, decisions, public clarifications, and other relevant information can be accessed on the FTA’s official website: FTA Official Website.
Per the FTA’s Public Clarification, Resident Juridical Persons established before 1 March 2024 must submit tax registration applications based on the month of their license issuance. Juridical persons with expired licenses as of 1 March 2024 should register based on the original issuance month. If multiple licenses are held, the one with the earliest issuance date is used.
Taxable persons are encouraged to use the “EmaraTax” digital tax services platform for application and registration, available 24/7. This platform allows unregistered persons to create a user profile and obtain a tax registration number via email and phone number. Additionally, services are available through accredited tax agents listed on the FTA’s website and at government service centers across the UAE.
The FTA emphasized the necessity of providing accurate information and updated supporting documents, including the commercial license, Emirates ID card, passport of the authorized signatory, and proof of authorization, during the registration process.
The FTA’s website features a video tutorial on the registration process via the “EmaraTax” platform, designed to facilitate the registration journey, periodic returns submission, and tax payments according to international best practices.