On 28 February 2024, Federal Tax Authority (FTA) has released decision no.3 of 2024 stating the Timeline for Registration of Taxable Persons for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments. The key highlights of the decisions are outlined below:-
Key points to be taken into consideration while determining the timeline for Corporate Tax Registration:
- Effective date of this Decision is March 1, 2024.
- In our view, first issue month (Original Issuance date mentioned in the Trade License) is to be considered for determining the deadline for CT registration.
- The earliest Deadline for submission is 31 May 2024 for the companies that have January or February as the license issue month.
- Penalty of AED 10,000 will be imposed on non-submission of Corporate Tax Registration application rather than on obtaining Corporate Tax Registration Number from Emara Tax Portal.
Below are the timelines specified for submission of Corporate Tax Registration application on Emara tax portal-
1. A Timeline for Tax Registration of Resident Juridical Persons that are incorporated or established or recognised before March 1, 2024 are: –
| Month of Issue of License irrespective of year of issuance of license | Deadline for Submitting a Tax Registration application |
|---|---|
| 1 January – 31 January | 31 May 2024 |
| 1 February – 28/29 February | 31 May 2024 |
| 1 March – 31 March | 30 June 2024 |
| 1 April – 30 April | 30 June 2024 |
| 1 May – 31 May | 31 July 2024 |
| 1 June – 30 June | 31 August 2024 |
| 1 July – 31 July | 30 September 2024 |
| 1 August – 31 August | 31 October 2024 |
| 1 September – 30 September | 31 October 2024 |
| 1 October – 31 October | 30 November 2024 |
| 1 November – 30 November | 30 November 2024 |
| 1 December – 31 December | 31 December 2024 |
| If a person does not have a license on March 1, 2024 | 3 Months from 1 March 2024 (i.e., before the end of May 2024) |
For resident Juridical person that have more than one license, in such case the license that was issued earliest shall be considered.
2. Timeline for Tax Registration of Resident Juridical Persons that are incorporated or established or recognised on or after March 1, 2024: –
| Category of juridical persons | Deadline for Submitting a Tax Registration application |
|---|---|
| A person that is incorporated or established or recognised under the applicable legislation in the State, including a Free Zone Person. | 3 months from the date of incorporation, establishment or recognition. |
| A person that is incorporated or established or recognised under the applicable legislation of a foreign jurisdiction that is effectively managed and controlled in the UAE. | 3 months from the end of the Financial Year of the person. |
3. Timeline for Tax Registration of Non-Resident Juridical Persons: –
- Became non-resident taxpayer before 1 March 2024:
- A person that has a Permanent establishment in UAE: must register within 9 months from the date the permanent establishment came into existence.
- A person that has Nexus in the UAE: must register within 3 months from 1 March 2024 (i.e. before the end of May 2024).
- Became non-resident taxpayer on or after 1 March 2024:
- A person that has a Permanent establishment in UAE: must register within 6 months from the date the permanent establishment comes into existence.
- A person that has Nexus in the UAE: must register within 3 months from the date the nexus was established.
4. Timeline for Tax Registration of Natural Persons:
- Resident Natural Persons whose total turnover exceeds AED 1 Mn in a Gregorian calendar year (January-December): before31 March of the subsequent Gregorian year
- Non-residents Natural Person conducting a Business or Business Activity during the 2024 Gregorian calendar year or subsequent years whose total Turnover derived in a Gregorian calendar year exceeds AED 1 Mn: within 3 months from the date the individual became a UAE taxpayer.
5. An administrative penalty of Dh10,000 will be imposed for late registration of UAE Corporate Tax. This penalty is applicable to businesses that fail to submit their Corporate Tax registration applications within the aforementioned timelines set by the FTA.
Download Federal Tax Authority Decision No 3 of 2024 
