Corporate Tax: UAE urges June-license holders to register by August 31
Taxpayers are encouraged to use the "EmaraTax" digital platform for registration
Abu Dhabi: The Federal Tax Authority (FTA) has called on Resident Juridical Persons with licenses issued in June—regardless of the year of issuance—to submit their Corporate Tax registration applications by August 31, 2024.
This deadline aligns with Federal Tax Authority Decision No. 3 of 2024, which outlines the registration timelines for Corporate Tax under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments, effective from March 1, 2024.
The FTA emphasizes the importance of meeting registration deadlines to avoid administrative penalties. These deadlines have been communicated through various official media, including print, visual, and audio platforms, as well as the FTA's social media channels and direct outreach to registered company owners in the UAE.
The FTA specifies that deadlines for submitting registration applications apply to both juridical and natural persons, including Resident and Non-Resident Persons. Details on these deadlines and related decisions can be found on the FTA's official website: https://tax.gov.ae/en/media.centre/news.
According to the FTA's Public Clarification, any Resident Juridical Person established before March 1, 2024, must register for Corporate Tax based on the month their license was issued. For those with an expired license as of March 1, 2024, registration should be based on the original issue month. If a juridical person holds multiple licenses, the one with the earliest issuance date will be used.
Taxpayers are encouraged to use the "EmaraTax" digital platform for registration, which is available 24/7. This platform allows users to create a profile and obtain a tax registration number via email and phone. Direct services are also available through accredited tax agents listed on the FTA's website and at government service centers across the UAE.
The FTA stresses the importance of providing accurate information and submitting updated supporting documents with the electronic registration application. Required documents include the commercial license, Emirates ID, passport of the authorized signatory, and proof of authorization.
A comprehensive video guide explaining the registration process via the "EmaraTax" platform is available on the FTA's website. This platform, designed according to international best practices, aims to facilitate the registration process, periodic returns, and tax payments for all taxpayers.