Government

The Federal Tax Authority (FTA) has issued a call to Resident Juridical Persons with licences issued in June, regardless of the issuance year, to submit their Corporate Tax registration applications by 31 August 2024. This requirement is in accordance with Federal Tax Authority Decision No. 3 of 2024 on the Timeline specified for Registration of Taxable Persons for Corporate Tax, pursuant to Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments, effective from 1 March 2024.

The FTA underscored the importance of complying with the registration deadlines specified for each category of taxpayers. These deadlines have been communicated through various official media channels, including print, visual, and audio media, as well as the FTA’s official social media platforms and direct outreach to registered company owners in the UAE. Compliance is crucial to avoid Administrative Penalties associated with late registration.

The FTA clarified that the registration deadlines apply to both juridical and natural persons, including Resident Persons and Non-Resident Persons. Specific deadlines, decisions, public clarifications, and other relevant issuances can be accessed on the FTA’s official website: FTA Website.

According to the FTA’s Public Clarification on Registration Timelines for Taxable Persons for Corporate Tax, any Resident Juridical Person incorporated or established before 1 March 2024 must register for Corporate Tax based on the month of their licence issuance. Juridical persons with expired licences on 1 March 2024 must use the original licence issuance month for registration. In cases where a juridical person holds multiple licences as of 1 March 2024, the earliest issuance date will be used.

To streamline the application, submission, and registration process, taxpayers must use the “EmaraTax” digital tax services platform, which is available 24/7. This platform allows unregistered persons to create a new user profile and obtain a tax registration number easily via email and phone. Direct services are also available through accredited tax agents listed on the FTA’s website and at government service centres across the UAE.

The FTA highlighted the necessity of providing accurate information and submitting the correct supporting documents during registration. Required documents include the commercial licence, Emirates ID card, passport of the authorised signatory, and proof of authorisation for the authorised signatory.

Additionally, the FTA’s website offers a comprehensive video guide on the registration process via the “EmaraTax” platform. Designed according to international best practices, this platform facilitates the registration journey, periodic returns submission, and tax payment processes efficiently for all taxpayers.

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