UAE tax authorities have told Corporate Taxpayers with licences from March and April to submit registration applications this month or face penalties.
The Federal Tax Authority (FTA) has called on resident juridical persons subject to Corporate Tax and with licences issued in March and April (irrespective of the license issuance year) to submit their Corporate Tax registration applications by June 30, 2024, to avoid violating tax legislation.
The FTA emphasised the necessity to adhere to the Federal Tax Authority Decision No. (3) of 2024, effective from March 1, which established deadlines for taxpayers subject to Corporate Tax to submit registration applications.
UAE Corporate Tax deadlines
The FTA highlighted that according to Cabinet Decision No. (75) of 2023 on administrative penalties for violations of Federal Decree Law (47) of 2022 on the Taxation of Corporations and Businesses and its amendments, administrative penalties are imposed on those who fail to submit Corporate Tax registration applications within the specified timeframes outlined in the FTA’s Decision.
The FTA stated that the specified periods for submitting Corporate Tax registration applications include both resident and non-resident juridical persons, as well as natural persons.
The FTA clarified that a resident natural person conducting business or business activities within the UAE during 2024 or subsequent years, with total earned revenues exceeding AED1m ($272,000) within a Georgian calendar year, must submit their Corporate Tax registration application by March 31 of the following Georgian calendar year.
On this basis, the deadline for submitting registration applications for resident natural persons conducting business or business activity in the country during Georgian calendar year 2024 and whose total earned revenues for 2024 exceed AED 1m ($272,000) is March 31, 2025
The FTA added that a non-resident natural person conducting business activities within the UAE during 2024 or subsequent years, and whose total earned revenues exceed AED1m ($272,000), must submit their corporate tax registration application within three months of meeting the corporate tax eligibility criteria.
Registration for Corporate Tax is available through the EmaraTax digital tax services platform, accessible 24/7, in four main steps taking approximately 30 minutes.
As part of the procedural facilitation offered to taxpayers subject to Corporate Tax, VAT or excise tax registrants can directly access their accounts on the EmaraTax platform, complete the Corporate Tax registration application, and submit the required documents.
After approval of the registration application, the applicant will receive their Corporate Tax registration number.
Non-registered taxpayers subject to Corporate Tax must create a new user profile.
New users can access the EmaraTax platform using the link https://eservices.tax.gov.ae/ and create an account by registering with their email and personal phone number.
Once a user profile is created, taxpayers can complete their registration by selecting the corporate taxpayer option and proceeding with the corporate tax registration easily.
To diversify its service delivery channels and provide an environment conducive to tax compliance, the FTA allows taxpayers to register directly through the EmaraTax digital tax services platform or with the assistance of authorized tax agents listed on the Federal Tax Authority’s website.
The FTA has also facilitated Corporate Tax registration applications through numerous Government Service Centres across the UAE.
UAE taxpayers can submit their Corporate Tax registration applications with the help of specialists in these centres, which provide services electronically based on the high government service standards and are managed by trained and qualified personnel.
After completing the application processes and verifying the entered data electronically at the service center, the FTA’s specialists review the application internally, and the applicant receives their tax registration number via their registered email for Corporate Tax registration.
The FTA urged taxpayers subject to Corporate Tax to review the UAE Corporate Tax Law, implementing decisions, and related guides published on its website.
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