PJSCs and private firms will be subject to a nine per cent corporate tax from the beginning of their first financial year, that starts on or after June 1, 2023
File photo
The UAE’s Federal Tax Authority (FTA) will launch registration for corporate tax through the EmaraTax digital tax services platform for public joint stock companies and private firms from Monday, May 15, 2023.
Under the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, PJSCs and private firms will be subject to a nine per cent corporate tax from the beginning of their first financial year that starts on or after June 1, 2023. Therefore, they must register and obtain a tax registration number for corporate tax purposes.
The FTA invited all companies based in the UAE for corporate tax purposes to register with the FTA, noting that this will not cover free zone firms for whom registration will be made available at a later stage.
Similarly, corporate tax registration for other categories will open at a later date.
The authority explained that early corporate tax registration will allow ample time for companies and businesses to comply with their legal obligations.
For the time being, the registration process will be available to individual legal entities only. Entities that would like to form a corporate tax group are required to register individually first, and then, at a later date, will be able to apply to form a group.
ALSO READ:
Got an interesting story to tell in the UAE? We want to hear all about it. Write to the nation's best reporting team, as we cover the emirates like no one else.