Federal Tax Authority calls on May license holders to register for corporate tax before end of July

The Federal Tax Authority (FTA) today called on resident legal persons holding licenses issued in May (regardless of the year of issuance) to submit their corporate tax registration applications by July 31, 2024, in accordance with the time limits specified in FTA Decision No. (3) of 2024 regarding the specified period for registering persons subject to corporate and business tax for the purposes of Federal Decree-Law No. (47) of 2022 regarding corporate and business tax and its amendments, which entered into force on March 1, 2024.
The Authority stressed the need for those subject to corporate tax to commit to registering within the time periods specified for each category, which the Authority had previously published through various official media platforms, whether print, visual or audio, in addition to its official accounts on various social media platforms, as well as through the official database of registered business owners in the country.
The Authority stressed that adherence to these time periods is necessary for those subject to corporate tax to avoid the relevant administrative fines.
The Authority indicated in its decision that the specified time periods for submitting registration applications for persons subject to corporate tax include legal persons and natural persons (residents and non-residents), and that the concerned persons can view these specified time periods, decisions, general clarifications and other relevant publications, through the Authority’s website. According to the Authority’s general clarification regarding the specified time periods for registering persons subject to corporate tax, a resident legal person, if it was established, created or recognized before March 1, 2024, must submit tax registration applications for corporate tax to the Authority based on the month of issuance of the license.
If the legal person has a license that expired on March 1, 2024, it must submit a tax registration application based on the month in which its license was originally issued. If the legal person has more than one license on March 1, 2024, it must use the earlier license issuance date. According to the Authority, to ensure the ease of submitting applications and registering those subject to corporate tax, taxable persons must use the Emirates Tax platform for digital tax services, as this platform provides a range of services available around the clock for unregistered persons to create a new user profile and obtain a tax registration number easily and conveniently via email and phone number. In addition to direct service delivery channels through approved tax agents listed on the Authority’s website and government service centers spread across the country. The Authority stressed the importance of ensuring accuracy in entering the required information and submitting correctly updated supporting documents with the electronic registration application, noting that registration for corporate tax for a legal person requires uploading a set of different documents, including the commercial license, the Emirates ID card, the passport of the person authorized to sign, and proof of the authorization of the person authorized to sign.
The Authority noted that a video clip is available on its website that includes a comprehensive explanation of the registration steps via the “Emirates Tax” platform, which was designed in accordance with the best international practices with the aim of facilitating the registration processes, submitting periodic declarations, and paying due taxes in the easiest and fastest ways for all categories of taxpayers.