UAE Corporate Tax: Residents with June-Issued Licences Must Register by August 31

The Federal Tax Authority (FTA) called on resident legal persons holding licences issued in June, regardless of the year of issuance, to submit corporate tax registration applications by August 31, 2024.

This directive aligns with the deadlines specified in FTA Decision No. (3) of 2024, concerning the registration period for individuals subject to corporate and business tax under Federal Decree-Law No. (47) of 2022 and its amendments, which came into effect on March 1, 2024.

The authority emphasised the necessity for those liable for corporate tax to adhere to the registration deadlines for each category, which the authority has previously disseminated across various official media channels, including print, visual, and audio, as well as its official social media accounts and the registered business owners' database.

The FTA pointed out that compliance with these deadlines is essential to avoid relevant fines. It clarified that, according to its decision, the specified periods for submitting registration applications for corporate tax cover both legal and natural persons (residents and non-residents).

Concerned individuals can view these specific periods, decisions, general clarifications and other relevant publications on the authority’s website.

According to the general clarification regarding the specified registration periods, a resident legal person established, created, or recognised before March 1, 2024, must submit tax registration applications for corporate tax to the authority based on the month of licence issuance.

If a legal person’s licence expires on March 1, 2024, they must submit a tax registration application based on the month in which the licence was originally issued.

If the legal person holds multiple licences on March 1, 2024, they must use the date of issuance of the earliest licence.

To facilitate the submission of applications and registration for corporate tax, taxpayers must use the Emirates Tax digital tax services platform, which offers a range of services available around the clock for unregistered persons to create a new user profile and obtain a tax registration number easily and conveniently via email and phone.

Additionally, direct service delivery channels are available through approved tax agents listed on the authority’s website and government service delivery centres nationwide.

The FTA also stressed the importance of ensuring accuracy in entering the required information and correctly updating supporting documents with the electronic registration application.

Registration for corporate tax for a legal person requires uploading various documents, including the commercial licence, the Emirates ID card, the passport of the authorised signatory and proof of the authorisation of the authorised signatory.

The authority indicated that a video clip is available on its website, providing a comprehensive explanation of the registration steps via the 'Emirates Tax' platform.

This platform is designed according to the best international practices to facilitate registration processes, submission of periodic declarations and payment of due taxes in the easiest and fastest ways for all categories of taxpayers.

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