UAE Sets November Deadline For Corporate Tax Registration: What Businesses Need To Know

The announcement comes as part of FTA Decision No. 3 of 2024, which outlines registration timelines for the Corporate Tax law that took effect on March 1, 2024.

“The FTA advised Taxable Persons to adhere to the timelines specified in FTA Decision No. 3 of 2024 on the Timeline specified for Registration of Taxable Persons for Corporate Tax for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments, which came into effect on March 1, 2024. The FTA Decision provides deadlines for each category of Taxable Persons subject to Corporate Tax to submit their Corporate Tax registration applications,” the FTA said in a press statement.

UAE tax deadlines

The authority warned that administrative penalties would be imposed on companies that fail to meet the registration deadlines, as per Cabinet Decision No. 75 of 2023.

For businesses holding multiple licences as of March 1, 2024, the registration deadline corresponds to their earliest licence issuance date. The FTA confirmed that even expired licences would determine the registration timeline.

The registration process is available through the EmaraTax digital platform, which operates round-the-clock.

“The registration process has been streamlined into four main steps that will take approximately 30 minutes to complete. The platform also allows for Value Added Tax or Excise Tax registrants to access directly their accounts via EmaraTax, complete registration for Corporate Tax, and submit the required documents. Once the registration request is approved, Taxable Persons will obtain a Tax Registration Number for Corporate Tax purposes,” the statement added.

Businesses can register through three channels: the EmaraTax platform at eservices.tax.gov.ae, authorised Tax Agents, or government service centres nationwide.

The FTA has urged businesses to review the Corporate Tax Law and related guidelines on tax.gov.ae.