Corporate Tax Registration
Ensures that businesses meet their tax obligations through accurate documentation,
Introduction
With the implementation of Federal Decree-Law No. 47 of 2022, businesses and individuals in the UAE must comply with corporate tax registration requirements. The Federal Tax Authority (FTA) has set strict deadlines for registration, and failure to comply will result in a penalty of
Spectrum Auditing ensures the timely registration of your business in compliance with UAE Corporate Tax laws through accurate documentation, timely submission of registration forms, and continuous guidance to navigate regulatory requirements effectively.
Scope of Service
Our Corporate Tax Registration Due Diligence Service covers:
- Entity classification and compliance assessment
- Identification of applicable registration deadlines
- Preparation and submission of registration documents
- Regulatory compliance monitoring
Process & Key Deadlines
Timeline for Resident Juridical Persons
- Entities Incorporated Before 1st March 2024
- Entities Incorporated After 1st March 2024
Resident companies incorporated before 1st March 2024 must apply for tax registration as per the following timeline:
| License Issuance Date | Deadline for Registration |
|---|---|
| 1st January – 28/29th February | 31st May 2024 |
| 1st March – 30th April | 30th June 2024 |
| 1st May – 31st May | 30th July 2024 |
| 1st June – 30th June | 31st August 2024 |
| 1st July – 31st July | 30th September 2024 |
| 1st August – 31st August | 31st October 2024 |
| 1st September – 30th September | 31st October 2024 |
| 1st October – 30th November | 30th November 2024 |
| 1st December – 31st December | 31st December 2024 |
| No valid license as of 1st March 2024 | 1st June 2024 |
If a business holds multiple licenses, the earliest issuance date will determine the registration deadline.
| Category | Deadline for Registration |
|---|---|
| UAE-incorporated businesses (including Free Zone entities) | Within 3 months from incorporation |
| Foreign-incorporated businesses with POEM in UAE | Within 3 months from the end of the financial year |
Timeline for Non-Resident Juridical Persons
- Entities Recognized as Non-Resident Before 1st March 2024
- Entities Recognized as Non-Resident After 1st March 2024
| Category | Deadline for Registration |
|---|---|
| Businesses with a Permanent Establishment (PE) in UAE | Within 9 months from PE existence |
| Businesses with a Nexus in UAE | By 1st June 2024 |
| Category | Deadline for Registration |
|---|---|
| Businesses with a Permanent Establishment (PE) in UAE | Within 6 months from PE existence |
| Businesses with a Nexus in UAE | By 1st September 2024 |
Timeline for Natural Persons
| Category | Deadline for Registration |
|---|---|
| Resident individuals conducting business with turnover exceeding AED 1 million in a Gregorian calendar year | By 31st March of the following year |
| Non-resident individuals with turnover exceeding AED 1 million | Within 3 months of exceeding the threshold |
Why Choose Spectrum Auditing?
Spectrum Auditing ensures businesses comply with UAE Corporate Tax Law by offering:
- Expert guidance on corporate tax registration
- Accurate filing and deadline tracking
- Compliance risk assessment and penalty prevention
- Dedicated support for businesses of all sizes
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