Menu
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
|
|---|---|
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
|
|---|---|
Timeline for the Tax Registration of Non-Resident Juridical Persons
- 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
|
|---|---|
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
|
|---|---|
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
|
|---|---|
Corporate Tax Service in UAE
Looking for comprehensive and reliable corporate tax services in the UAE? Square International Auditing and Advisory is your one-stop solution. Our dedicated team of tax experts possesses the knowledge and experience to navigate the complexities of the UAE’s corporate tax landscape, ensuring compliance and optimizing your tax position. We streamline your tax processes, freeing you to focus on growing your business. Don’t let tax concerns hold you back – contact Square International today and experience the difference of exceptional corporate tax service in the UAE.
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!
- Corporate Tax Registration: We handle the entire registration process, ensuring you meet all UAE tax authority requirements. Get started with hassle-free registration!
- Corporate Tax Return Filing: Let our team handle your tax return filing, ensuring accuracy and timely submission. Focus on your business, leave the filing to us!
Don’t let corporate tax complexities slow you down. Contact Square International today and experience the difference!