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UAE corporate tax: Residents with licenses issued in June urged to register by August 31

Adhering to these time periods is necessary for those subject to corporate tax to avoid administrative fines

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

This is in accordance with the time limits specified in FTA Decision No. (3) of 2024, regarding the specified period for registering persons subject to corporate and business tax for the purposes of Federal Decree-Law No. (47) of 2022 regarding corporate and business tax and its amendments, which entered into force on March 1, 2024.

The authority stressed the need for those subject to corporate tax to commit to registering within the time periods specified for each category, which the authority had previously published across various official media platforms, whether print, visual or audio, in addition to its official accounts across various social media platforms, and through the official database of registered business owners in the country.

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It pointed out that adhering to these time periods is necessary for those subject to corporate tax to avoid the relevant fines. It clarified that, according to its decision, the time periods specified for submitting registration applications for persons subject to corporate tax include legal persons and natural persons (residents and non-residents), and that the concerned persons can view these specific time periods, decisions, general clarifications and other relevant publications, through the authority’s website.

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

If the legal person’s license expires on March 1, 2024, it must submit a tax registration application based on the month in which its license was originally issued. If the legal person has more than one license on March 1, 2024, it must adopt the date of issuance of the earlier license.

To ensure the ease of submitting applications and registering taxpayers for corporate tax, taxpayers must use the Emirates Tax digital tax services platform, which provides 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 number.

This is in addition to direct service delivery channels through approved tax agents listed on the authority’s website and government service delivery centres across the country.

They also stressed the importance of ensuring accuracy in entering the required information and submitting correctly updated supporting documents with the electronic registration application, noting that registration for corporate tax for a legal person requires uploading a set of different documents, including the commercial license, the Emirates ID card, the passport of the person authorised to sign, and proof of the authorisation of the person authorised to sign.

The authority indicated that a video clip is available on its website that includes a comprehensive explanation of the registration steps via the 'Emirates Tax' platform, which was designed in accordance with the best international practices with the aim of facilitating the registration processes, submitting periodic declarations, and paying due taxes in the easiest and fastest ways for all categories of taxpayer.

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