The Federal Tax Authority (FTA) has urged resident juridical persons with licences issued in May (regardless of the year) to submit their corporate tax registration applications by July 31, 2024. This aligns with the timelines specified in Federal Tax Authority Decision No. 3 of 2024 on the Registration of Taxable Persons for Corporate Tax, related to Federal Decree-Law No. 47 of 2022, effective from March 1, 2024.
The FTA highlighted the importance of adhering to these deadlines to avoid administrative penalties. Deadlines for corporate tax registration applications apply to both juridical and natural persons, including resident and non-resident persons. Detailed deadlines and related information can be found on the FTA’s official website.
According to the FTA’s public clarification, resident juridical persons established before March 1, 2024, must submit their tax registration applications based on the month of their licence issuance. Juridical persons with expired licences on March 1, 2024, must register based on the original licence issuance month. If holding multiple licences on March 1, 2024, the earliest issuance date applies.
Taxable persons should use the “EmaraTax” digital tax services platform for registration, available 24/7. Unregistered persons can create a profile and obtain a tax registration number easily via email and phone. Accredited tax agents and government service centres also provide direct service.
Accurate information and updated supporting documents, such as commercial licence, Emirates ID, passport of the authorised signatory, and proof of authorisation, are required for registration. The FTA’s website includes a video explaining the registration process through “EmaraTax.”
