Don’t Miss the Deadline: Corporate Tax Registration Deadlines UAE Explained

The United Arab Emirates (UAE) issued Federal Decree Law. No. 47 of 2022 on the Taxation of Corporations and Business on December 9, 2022 & implemented its Corporate Tax regime from 1st June 2023. All taxable persons (including Free Zone persons) as defined under the law, are subject to UAE Corporate Tax from the beginning of their first financial year that starts on or after 1st June 2023 and must register for Corporate Tax and obtain a Corporate Tax Registration Number.

The businesses operating in UAE need to be aware of their UAE Corporate Tax Registration & Filing deadlines to avoid penalties.

This blog post provides a clear and concise breakdown of these Corporate Tax UAE Registration deadlines:


Existing General Deadline as per the Federal Decree Law No. 47 of 2022

For each tax period, taxable persons are expected to submit a Corporate Tax return within 9 months from the end of relevant period. The same deadline would apply for the payment of the corporate tax due in relation to the tax period for which return is being submitted and for seeking registration. This means you have a buffer of time of 9 months to register after your financial year closes. The deadline for registration under the Corporate Tax law is the due date for filing the first corporate tax return of the business.

Timelines specified for registration via FTA Decision No. 3 of 2024

Federal Tax Authority has issued the notification with regard to the timeline specified for registration of Taxable Persons for Corporate Tax for the purposes of Federal Decree-Law No. 47 of 2022 on 22nd Feb 2024, which would be effective from 1st March 2024. Article 3,4 and 5 of this decision specifies the deadlines for corporate tax registration for different taxable persons. Article 7 states that this Decision supersedes all prior provisions that are inconsistent or conflicting therewith. Meaning the general deadlines as specified above should be disregarded and one must keep in mind the deadlines specified under FTA decision no. 3, in order to not attract any administrative penalties.

Article 3 – Registration Timeline for Resident Juridical Persons

  1. The following table outlines the timeline for Tax Registration applications for Resident Juridical persons incorporated/established/recognized prior to the effective date of this Decision (1st March 2024).

Date of License issuance irrespective of year of issuance

Deadline for submitting a Tax Registration application

1st Jan – 31st Jan 31st May 2024
1st Feb – 28th/29th Feb 31st May 2024
1st Mar- 31st Mar 30th June 2024
1st Apr – 30th Apr 30th June 2024
1st May – 31st May 31st July 2024
1st Jun – 30th Jun 31st Aug 2024
1st Jul – 31st Jul 30th Sept 2024
1st Aug – 31st Aug 31st Oct 2024
1st Sept – 30th Sept 31st Oct 2024
1st Oct – 31st Oct 30th Nov 2024
1st Nov – 30th Nov 30th Nov 2024
1st Dec – 31st Dec 31st Dec 2024
Person do not have license on the effective date of this decision 3 months from the effective date of the notice

 

Please note, For juridical persons with multiple licenses, the one issued earliest determines the registration deadline.

  1. The following table outlines the registration timeline for Resident juridical persons incorporated/established/recognized after the effective date of this decision.
Category of Juridical Person Deadline for submitting a Tax Registration application
A juridical person, formed or recognized under the state’s laws, including those operating in free zones. 3 months from the date of incorporation, establishment or recognition
A juridical person, incorporated, established, or recognized under the laws of a foreign jurisdiction, yet effectively managed and controlled within the State. 3 months from the end of the Financial Year of the person

This applies to businesses receiving their licenses after the effective date of decision, i.e  March 1, 2024. For example – if your license is issued on May 15, 2024, you have until August 15, 2024 to register.

 

Article 4 – Registration Timeline for Non-Resident Juridical Persons

  1. The following table outlines the timeline for Tax Registration applications for a Juridical-persons which is a Non-resident prior to the effective date of this Decision (1st March 2024).
Category of Juridical Person Deadline for submitting a Tax Registration application
A person who has permanent establishment in the state 9 months from the date of existence of the Permanent Establishment
A person that has nexus in the state 3 months from the effective date of this Decision

 

  1. The following table outlines the timeline for Tax Registration applications for a Juridical-persons which becomes a Non-resident on or after the effective date of this Decision (1st March 2024).
Category of Juridical Person Deadline for submitting a Tax Registration application
A person who has permanent establishment in the state 6 months from the date of existence of the Permanent Establishment
A person that has nexus in the state 3 months from the date of establishment of the nexus

 

Article 5 – Registration Timeline for Natural Persons

 

The following table shows the registration deadlines for individuals operating businesses in the State.

Category of Natural Person Deadline for submitting a Tax Registration application
Resident persons engaged in business or business activity during the 2024 Gregorian calendar year or subsequent years, whose total turnover in a Gregorian calendar year surpasses the threshold established in the relevant tax legislation 31 March of the subsequent Gregorian calendar year
Non-Resident persons engaged in business or business activity during the 2024 Gregorian calendar year or subsequent years, whose total turnover in a Gregorian calendar year surpasses the threshold established in the relevant tax legislation 3 months from the date of meeting the requirements of being subject to tax

 

 

Penal consequences for Late Registration:

As of March 1, 2024, the penalty for late registration under the UAE Corporate Tax Law is an amount of AED 10,000.

 

Staying informed and complying with the deadlines is crucial for businesses operating in the UAE. By understanding your specific registration requirements, you can avoid any potential complications and ensure smooth compliance with the new regulations. Feel free to reach out to us for matters relating to registration under Corporate Tax Law.

 

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