New Timeline for Corporate Tax Registration in the UAE

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New Timeline for Corporate Tax Registration in the UAE

In accordance with the provisions outlined in Clause 1 of Article 51 of Federal Decree-Law No. 47 of 2022, it is the responsibility of any Taxable Person to actively pursue Corporate Tax Registration and obtain a Tax Registration Number within the timeframe set by the Federal Tax Authority (FTA).

On 22 February 2024 (with an effective date of 1 March 2024), the FTA issued Decision No. 3 of 2024, setting the deadline for Corporate Tax Registration.

In this newsletter, we will explore the various deadlines for corporate tax registration applicable to different categories of taxpayers:

1. Resident Juridical Persons:

- Incorporated or established before 1 March 2024

Resident juridical persons incorporated or otherwise established before 1 March 2024 are required to apply for corporate tax registration according to the month in which their original licence was issued, regardless of the year.

The submission deadlines range from 31 May 2024 to 31 December 2024, depending of the month the license was issued (see table below):

Date of licence issuance irrespective of the year of issuance	Deadline for submitting a Tax Registration application
1^st Jan – 31^st Jan	31^st May 2024
1^st Feb – 28^th/29^th Feb	31^st May 2024
1^st Mar – 31^st Mar	30^th Jun 2024
1^stApr – 30^th Apr	30^th Jun 2024
1^st May – 31^st May	31^st Jul 2024
1^st Jun – 30^th Jun	31^st Aug 2024
1^st Jul – 31^st Jul	30^th Sep 2024
1^st Aug – 31 Aug	31^st Oct 2024
1^st Sep – 30^th Sep	31^st Oct 2024
1^st Oct – 31^st Oct	30^thNov 2024
1^st Nov – 30^thNov	30^th Nov 2024
1^st Dec – 31^st Dec	31^st Dec 2024
Where a person does not have a licence at effective date of Decision 3 of 2024 (i.e. 1 March 2024)	31^st May 2024

If a Taxable Person holds more than one license, the date of the earliest issued license should be used for this purpose.

- Incorporated or established after 1 March 2024

Resident juridical persons incorporated or otherwise established on or after 1 March 2024 are required to apply for registration for Corporate Tax in accordance with the guidelines set out in the table below:

Resident Juridical person	Deadline for submitting a Tax Registration application
A person that is incorporated or otherwise established or recognised under the applicable legislation in the UAE, including a Free Zone Person	three (3) months from the date of incorporation, establishment or recognition
A person that is incorporated or otherwise established or recognised under the applicable legislation of foreign jurisdiction that is effectively managed and controlled in the UAE	three(3) months from the end of the Financial Year of the person

2. Non-resident Juridical Persons:

The registration deadline for Non-Resident Persons having a Permanent Establishment (PE) in the UAE before 1 March 2024 is nine (9) months from the date of existence of the PE.
The registration deadline for Non-Resident Persons having a nexus in the UAE before 1 March 2024 is 31 May 2024.
The registration deadline for Non-Resident Persons who may have a PE in the UAE after 1 March 2024 is 6 months from the date of existence of the PE.
The registration deadline for Non-Resident Persons who may have a nexus in the UAE after 1 March 2024 is 3 months from the date of establishment of the nexus.

3. Natural Persons:

Resident individuals conducting business activities in the UAE in 2024 with a turnover exceeding AED 1,000,000 are required to register by 31 March of the following Gregorian calendar year.
Non-resident individuals conducting business in the UAE in 2024 with a turnover exceeding AED 1,000,000 are required to register within three (3) months of qualifying for taxation.

Late registration and penalties

An administrative penalty of AED 10,000 will be imposed for failure to meet the deadlines for submitting a tax registration application.

At Statura, we are prepared and fully equipped to assist you throughout the registration process, ensuring compliance with all mandatory updates required by the FTA portal.