The Federal Tax Authority (FTA) has called on resident juridical persons who are taxable persons for corporate tax purposes with licences issued in January and February (regardless of the year of issuance) to submit their corporate tax registration applications no later than May 31, 2024, to avoid violating the tax law.
The FTA emphasises compliance with deadlines outlined in Decision No.3 of 2024 to avoid penalties. Failure to adhere to these deadlines may result in administrative penalties as per Cabinet Decision No. 10 of 2024.
The decision defines deadlines for applying to register for corporate tax for both juridical and natural persons, whether residents or non-residents.
The FTA has called on all stakeholders involved in implementing the Corporate Tax Law to review the law, along with all relevant guides published on the FTA’s website and all associated decisions.
The FTA reiterated the accessibility of corporate tax registration through the EmaraTax digital platform. Taxable persons already registered for VAT or Excise Tax can conveniently complete the registration process via EmaraTax. For unregistered taxable persons, creating a new user profile on the FTA’s e-Services portal is necessary.
To facilitate the registration process, the FTA offers assistance through multiple Government Service Centres across the UAE. Trained staff ensures quality service delivery and assists in submitting corporate tax registration requests.
Upon submission, FTA officers will review applications, and successful applicants will receive their Tax Registration Number (TRN) via email. The FTA urges stakeholders to familiarise themselves with Corporate Tax laws and relevant guides published on its website.
