Deadlines for UAE Corporate Tax Registration :
An administrative penalty of Dh10,000 applies for late registrations

Under the UAE Corporate Tax (CT) Law, it is mandatory for Taxable Persons and certain categories of Exempt Persons (such as Qualifying Public Benefit entities and Qualifying Investment Funds) to Register for Corporate Tax with the Federal Tax Authority (FTA) to obtain a Tax Registration Number (TRN).

Previously, the FTA outlined the deadlines for obtaining Corporate Tax Registration and applying for exemptions for specific categories of Exempt Persons through Decision No. 7 of 2023.

Now, the FTA has issued Decision No. 3 of 2024, delineating the timelines for submitting applications for CT registration for all Taxable Persons under the UAE CT Law. Additionally, it has modified Cabinet Decision No. 75 of 2023 (via Cabinet Decision No. 10 of 2024) to define the administrative penalty of AED10,000.for non-compliance with these deadlines.

Timeline for the Tax Registration of Resident Juridical Persons

A juridical person that is a Resident Person, incorporated or otherwise established or recognized prior to the effective date of this Decision, shall submit the Tax Registration application, in accordance with the following table:

Date of License 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 2014
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
I DECEMBER- 31 DECEMBER	31 DCEMBER 2024
WHERE A PERSON DOES NOT HAVE A LICENSE AT THE EFFECTIVE DATE OF THIS DECISION	(3) THREE MONTHS FROM THE EFFECTIVE DATE OF THIS DECISION

Where a juridical person has more than one Licence, the Licence with the earliest issuance date shall be used.

• A juridical person that is a Resident Person incorporated or otherwise established or recognized on or after the effective date of this Decision, shall submit a Tax Registration application, in accordance with the following table:

CATEGORY OF JURDICAL PERONS	DEADLINE FOR SUBMITTING A TAX REGISTRATION APPLICATION
A person that is incorporated or otherwise established or recognised under the applicable legislation in the state,including a free zone person	(3) Three months from the date of incorporation ,establishment or recognition.
A person that is incorporated or otherwise established or recognized under the applicable legislation of a foreign jurisdiction that is effectively managed and controlled in the state.	(3) Three months from the end of the financial year of the person.

Timeline for the Tax Registration of Non-Resident Juridical Persons

1. A juridical person, that is a Non-Resident Person prior to the effective date of this Decision, shall submit a Tax Registration application in accordance with the following table:

CATEGORY OF JURDICAL PERSONS	DEADLINE FOR SUBMITTING A TAX REGISTRATION APPLICATION
A person that has a permanent establishment in the state	(9) Nine months from the date of existence of the permanent establishment
A person that has a nexus in the state	(3) Three months from the effective date of this decision

2.A juridical person,that is a Non-Resident person on or after the effective date of this decision ,shall submit a Tax Registration Application in accordance with the following table: 

CATEGORY OF JURDICIAL PERSON	DEADLINE FOR SUBMITTING A TAX REGISTRATION APPLICATION
A person that has a permanent establishment in the state.	(6) Six moths from the date of existence of the permanent establishment
A person that has a nexus in the state	(3) Three months from the date of establishment of the nexus.

Timeline for Tax Registration of Natural Persons

A natural person conducting a Business or Business Activity in the State shall submit a Tax Registration application in accordance with the following table:

CATEGORY OF NATURAL PERSONS	DEADLINE FOR SUBMITTING A TAX REGISTRATION APPLICATION
A resident person who is conducting a business or business activity during the 2024 gregorian calender year or subsequent years whose total turnover derived in a Gregorian calendar year exceeds the threshold specified in the relevant tax legislation	31 March of the subsequent Gregorian calendar year
A non-resident person who is conducting a business or business activity during the 2024 Gregorian calendar year or subsequent years whose total turnover derived in a Gregorian calendar year exceeds the threshold specified in the relevant tax legislation	(3) three months from the date of meeting the requirements of being subject tax

Corporate Tax Service in UAE

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Our Corporate Tax Services in UAE include:

• Corporate Tax Assessment/Advisory :  Our experts analyze your business and provide tailored advice to minimize your tax liability and maximize compliance. Schedule a free consultation today!
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