Call for Resident Juridical Persons to Apply for Corporate Tax Registration by June 30

The Federal Tax Authority (FTA) has issued a call to resident juridical persons with licences issued in March and April (regardless of the year of issuance) to submit their Corporate Tax registration applications by June 30, 2024, to comply with tax legislation.

In a press release, the FTA emphasised the importance of adhering to the Federal Tax Authority Decision No. (3) of 2024, effective from March 1. This decision sets deadlines for taxpayers subject to Corporate Tax to submit registration applications.

The FTA highlighted that administrative penalties, as per Cabinet Decision No. (75) of 2023, will be imposed on those who fail to meet the specified timeframes for Corporate Tax registration. The FTA clarified that the registration deadlines apply to both resident and non-resident juridical persons, as well as natural persons.

Resident natural persons conducting business in the UAE during 2024 or subsequent years, with total earned revenues exceeding Dh1 million in a Gregorian calendar year, must submit their Corporate Tax registration application by March 31 of the following year. Therefore, for the 2024 tax year, the deadline is March 31, 2025.

Non-resident natural persons conducting business activities in the UAE during 2024 or subsequent years, and whose total earned revenues exceed Dh1 million, must submit their Corporate Tax registration application within three months of meeting the eligibility criteria.

Corporate Tax registration is available through the "EmaraTax" digital tax services platform, accessible 24/7. The process involves four main steps and takes approximately 30 minutes. VAT or excise tax registrants can directly access their accounts on the "EmaraTax" platform, complete the Corporate Tax registration application, and submit the required documents. Upon approval, applicants will receive their Corporate Tax registration number.

Non-registered taxpayers subject to Corporate Tax must create a new user profile. New users can access the "EmaraTax" platform at this link and create an account by registering with their email and personal phone number. Once a user profile is created, taxpayers can complete their registration by selecting the corporate taxpayer option.

To diversify its service delivery channels and promote tax compliance, the FTA allows taxpayers to register directly through the "EmaraTax" digital tax services platform or with the assistance of authorised tax agents listed on the FTA website.

The FTA has also enabled Corporate Tax registration applications through numerous Government Service Centers across the UAE. Taxpayers can submit their applications with the help of specialists at these centers, which provide services electronically. After completing the application process and verifying the data, FTA specialists will review the application internally, and the applicant will receive their tax registration number via email.

The FTA urged taxpayers to review the Corporate Tax Law, implementing decisions, and related guides published on its website at https://tax.gov.ae/en/default.aspx.

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