UAE Gives Some Taxpayers Until The End Of Month To Submit Applications Or Face Fines

The Federal Tax Authority (FTA) has renewed its call for Resident Juridical Persons with licences issued in August and September, irrespective of the year of issuance, to promptly submit their Corporate Tax registration application no later than October 31 to avoid administrative penalties.

The FTA advised Taxable Persons in the UAE to adhere to the timelines specified in FTA Decision No. 3 of 2024 on the timeline specified for the 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 2, 2024.

UAE tax deadlines

The FTA Decision provides deadlines for each category of Taxable Persons subject to Corporate Tax to submit their Corporate Tax registration applications.

The FTA noted that as per Cabinet Decision No. 75 of 2023 on administrative penalties for violations related to the application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments, an administrative penalty will be levied on Taxable Persons who fail to comply with submitting their Corporate Tax registration application within the time periods specified in the FTA Decision.

Furthermore, the FTA explained that the FTA Decision applies to Juridical Persons and Natural Persons, whether Resident or Non-Resident in the UAE, noting that Juridical Persons that are Resident Persons incorporated or otherwise established or recognised before March 1, 2024 must submit their Corporate Tax registration application based on the month their licence was issued, irrespective of the year of issuance.

For Taxable Persons holding multiple licences as of March 1, 2024, the deadline is determined by the licence with the earliest issuance date.

In the event where a Taxable Person holds an expired licence on March 1, 2024, the registration deadline is still based on the month the licence was issued.

The FTA stated that registration for Corporate Tax purposes is available through the EmaraTax digital tax services platform, which is accessible 24/7.

The registration process has been streamlined into four main steps that take approximately 30 minutes to complete. The platform also allows Value Added Tax or Excise Tax registrants to access their accounts directly 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 in the UAE.

Meanwhile, the FTA urged Taxable Persons subject to Corporate Tax who have yet to register to create a new username through the EmaraTax platform at eservices.tax.gov.ae using their email address and mobile number.

Once the account is successfully created, registration can be completed by identifying the Taxable Person, selecting the ‘Register for Corporate Tax’ option, and following the remaining simple steps.

Additionally, Taxable Persons subject to Corporate Tax can register directly through the EmaraTax digital tax services platform or through authorised Tax Agents listed on the FTA’s website.

They can also submit a Corporate Tax registration application at several government service centres across the country, which provide their services electronically in accordance with government service standards and under the supervision of qualified and trained individuals.

Once application procedures and electronically entered data verification are complete, a team of specialists reviews the application internally and provides the applicant with their Tax Registration Number for Corporate Tax directly to the email address listed in the Corporate Tax registration application in the UAE.