Federal Tax Authority’s Decision on
Corporate Tax Registration Timeline
In line with the objectives of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, the Federal Tax Authority has issued Decision No. 3 of 2024, effective from March 1, 2024. This decision outlines the timeline for the registration of taxable persons for corporate tax purposes, aiming to ensure compliance with tax regulations and facilitate streamlined tax procedures.
Key Points to Note:
Article 1 – Definitions:
The Decision adopts the definitions provided in Federal Decree-Law No. 47 of 2022 unless otherwise specified.
Article 2 – Registration of Persons for Corporate Tax Purposes:
Taxable persons must submit their tax registration applications as per the timelines outlined in subsequent articles.
Article 3 – Timeline for Tax Registration of Resident Juridical Persons:
– Resident juridical persons must submit their tax registration applications according to the table provided, based on the date of license issuance.
– Those without a license at the decision’s effective date have three months from that date to submit their application.
| Date of Licence issuance irrespective of year of issuance | Deadline for submitting a Tax Registration application |
| 1 January – 31 January | 31 May 2024 |
| 1 February – 28/29 February | 31 May 2024 |
| 1 March – 31 March | 30 June 2024 |
| 1 April – 30 April | 30 June 2024 |
| 1 May – 31 May | 31 July 2024 |
| 1 June – 30 June | 31 August 2024 |
| 1 July – 31 July | 30 September 2024 |
| 1 August – 31 August | 31 October 2024 |
| 1 September – 30 September | 31 October 2024 |
| 1 October – 31 October | 30 November 2024 |
| 1 November – 30 November | 30 November 2024 |
| 1 December – 31 December | 31 December 2024 |
| Where a person does not have a Licence at the effective date of this
Decision |
(3) three months from the effective date of this Decision |
Article 4 – Timeline for Tax Registration of Non-Resident Juridical Persons:
– Non-resident juridical persons must submit their tax registration applications within specified timelines, considering factors such as the existence of a Permanent Establishment or nexus in the State.
Article 5 – Timeline for Tax Registration of Natural Persons:
– Natural persons conducting business activities in the State must submit their tax registration applications based on specified criteria and deadlines.
Article 6 – Late Registration for Corporate Tax:
Failure to adhere to the registration timelines may result in administrative penalties in accordance with Cabinet Decision No. 75 of 2023.
Article 7 – Abrogation of Conflicting Provisions:
Any provisions conflicting with or inconsistent with this Decision are hereby abrogated.
Article 8 – Publication and Application:
This Decision shall be published in the Official Gazette and shall be effective from March 1, 2024.
This announcement aims to inform all relevant entities and individuals of the prescribed procedures and deadlines for corporate tax registration. It is imperative for all concerned parties to comply with these requirements to avoid any potential penalties.
For further inquiries or assistance about the Corporate Tax Registration Timeline, please contact wa.me/971508658209
Download Federal Tax Authority Decision No. 3 of 2024 – Issued 26 February 2024 about the Corporate Tax Registration Timeline: Here
FAQ Corporate Tax Registration Timeline
What is Corporate Tax Registration?
Corporate Tax Registration is the process by which companies and business entities register with the tax authority to comply with tax laws and obtain a Tax Registration Number (TRN).
Who needs to register for Corporate Tax in the UAE?
All taxable persons, including local and foreign companies, natural persons conducting business, and entities with permanent establishments in the UAE, must register for corporate tax.
How can I register for Corporate Tax in the UAE?
You can register online through the UAE Federal Tax Authority portal or mobile app by creating an account and submitting the necessary information and documents.
What documents are required for Corporate Tax registration?
Documents vary depending on the entity but generally include business license, identification documents, and proof of establishment or activity.
Is Corporate Tax registration free?
Yes, the registration process with the Federal Tax Authority is free of charge.
What are the penalties for late Corporate Tax registration?
Failure to register within the required time may result in administrative fines and penalties as specified by the UAE tax laws.
How long does it take to complete Corporate Tax registration?
The registration can be completed online and usually takes a short time, but the tax authority may take some days to review and approve the application.
Can non-resident companies register for Corporate Tax in the UAE?
Yes, foreign companies with a permanent establishment or business presence in the UAE are required to register for corporate tax.
What is a Tax Registration Number (TRN)?
A TRN is a unique number issued by the Federal Tax Authority to registered entities for corporate tax purposes.
Where can I get help with Corporate Tax registration?
Professional consultancy firms, such as the International Consultancy & Auditing Center, provide guidance and support for corporate tax registration and compliance.
