UAE Federal Tax Authority urges resident juridical persons with licenses issued in January and February to submit Corporate Tax registration applications by 31 May 2024

Abu Dhabi, UAE - 21 April 2024 – The Federal Tax Authority (FTA) has called on resident juridical persons who are taxable persons for Corporate Tax purposes with licenses issued in January and February (regardless of the year of issuance) to submit their Corporate Tax registration applications no later than 31 May 2024 in order to avoid being in violation of tax law.

In a press statement issued today, the Authority stressed the importance of submitting Corporate Tax registration applications within the timeframes specified in FTA Decision No.3 of 2024, which came into effect as of 1 March 2024, taking into consideration that Cabinet Decision No. 10 of 2024 was issued applying an administrative penalty on the taxable person that has not submitted a registration application within the prescribed timeline.  

Hence, Administrative Penalties shall be applied on for taxable person who do not comply with requirements to submit Corporate Tax registration applications before the specified deadlines for each category of Corporate taxable persons. The decision defines deadlines for applying to register for Corporate Tax for both juridical and natural persons, whether they are resident or non-resident.

The Federal Tax Authority has called on all stakeholders involved in implementing the Corporate Tax Law to review the law, along with all relevant guides published on the FTA’s website and all associated decisions., through the following link: https://tax.gov.ae/en/default.aspx

The FTA reiterated that Corporate Tax registration is available at all times through the EmaraTax digital tax services platform, noting that the registration process involves four steps that take approximately 30 minutes to complete. To further ease the registration process, taxable persons already registered for Value Added Tax (VAT) or Excise Tax can access their accounts on EmaraTax, complete the Corporate Tax registration request and submit the required documents. Once the registration request is approved, applicants will be issued a Tax Registration Number (TRN) for Corporate Tax purposes.

The FTA emphasised that taxable persons subject to Corporate Tax who are not registered must create a new user profile. New users can access the EmaraTax platform on the FTA’s e-Services portal at https://eservices.tax.gov.ae/, where they can create an account using their email address and phone number. Once the user profile is created, they can proceed with registration by identifying the taxpayer, selecting the ‘Corporate Tax registration’ option, and easily completing the registration process.

The Federal Tax Authority enables taxable persons to submit Corporate Tax registration requests through multiple Government Service Centres across the UAE, where specialists can assist them. These centres offer electronic services that meet government standards and are managed by trained and qualified staff to ensure quality service delivery.

Once the application processes are completed and the accuracy of the data entered electronically at the service centre is verified, the FTA officers will review the applications, and the applicant receives their Tax Registration Number (TRN) via the email listed in the application they submitted for Corporate Tax registration.