The Federal Tax Authority (FTA) has called on Resident Juridical Persons with Licences issued in December, regardless of the year, to ensure their corporate tax registration is completed by December 31, 2024. Non-compliance will result in administrative penalties as outlined under Cabinet Decision No. 75 of 2023.
The FTA emphasised the need for businesses to adhere to the timelines specified in FTA Decision No. 3 of 2024, which details the registration schedule for taxable entities under Federal Decree-Law No. 47 of 2022 on corporate taxation. The law, effective from March 1, 2024, applies to both Resident and Non-Resident Juridical and Natural Persons. Businesses must register based on the issuance month of their Licence. If multiple Licences are held, the deadline is determined by the earliest issuance date. Expired Licences as of March 1, 2024, are still considered for registration purposes.
Registration can be completed through the EmaraTax platform, which is available 24/7. The process, designed to take approximately 30 minutes, allows users to create an account, identify the Taxable Person, and submit the required documents to receive a Tax Registration Number for corporate tax purposes. Existing VAT or Excise Tax registrants can also complete their corporate tax registration through EmaraTax.
For those seeking alternative options, registration can be done via authorised Tax Agents listed on the FTA website or through government service centres across the UAE, which provide electronic services supervised by trained professionals. Once the application is submitted and verified, the Tax Registration Number is issued directly to the applicant’s email.
The FTA urged all Taxable Persons to review the Corporate Tax Law and related implementing guidelines available on its website. Businesses that have not yet registered are encouraged to create an EmaraTax account promptly using their email and mobile number to avoid penalties and ensure compliance with the UAE’s Corporate Tax regulations.
