As per Federal Tax Authority (FTA) Decision No. 3 of 2024 issued on 26 February 2024 on the Timeline Specified for Registration of Taxable Persons for Corporate Tax purposes, the FTA urges Taxable Persons subject to Corporate Tax to register in the system as soon as possible in order to avoid administrative penalties.
Resident Juridical Persons in the UAE that were incorporated, established, or recognised in any other way before 1 March 2024:
Registration Deadline: 31 May 2024
If a Resident Juridical Person was incorporated, established or recognised before 1 March 2024, and their business licence was issued in January or February (regardless of the year of incorporation and licence issuance).
Example 1: Where a Resident Juridical Person was incorporated, established or recognised on 1 January 2022, and their licence was issued on 13 January 2022, their registration deadline is 31 May 2024.
Example 2: Where a Resident Juridical Person was incorporated, established or recognised on 1 January 2020, and the Person had more than one licence – one issued on 3 February 2020 and the other on 6 March 2024 – the earlier date is considered, i.e. 3 February 2020. The Person in question is required to register before 31 May 2024.
If a Resident Juridical Person was incorporated, established, or recognised before 1 March 2024, and they did not have a licence by 1 March 2024, then they have three months to submit a registration application, i.e. until 31 May 2024.
Example 3: Where the Person was incorporated on 5 November 2021 as per the legislation of another country or foreign territory, and that person is effectively managed and controlled in the UAE, and did not have a licence in the UAE, their registration deadline is 31 May 2024.
Example 4: Where the Person was incorporated on 22 February 2024 and had their first licence issued on 6 March 2024, their registration deadline is 31 May 2024.
Non-Resident Juridical Persons proven to have a nexus in the UAE in any way* before 1March 2024:
Registration Deadline: 31 May 2024
If a Non-Resident Juridical Person established a nexus in the UAE before 1March 2024, the Person has three months as of 1March 2024 to submit a registration application, i.e. until 31 May 2024.
Example 5: Where a Juridical Person that is a Non-Resident Person has a building ni the UAE and generates rental income from that property beginning from 5 November 2021, this non-resident Juridical Person will be considered to have a nexus in the UAE from that date and their registration deadline will be 31 May 2024.
* Please refer to Corporate Tax Guide (CTGRJP1) on the Registration of Juridical Persons.
* Federal Tax Authority Decision No. 3 of 2024 regarding the Timeline Specified for Registration of Taxable Persons for Corporate Tax.
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