Abu Dhabi, UAE – The Federal Tax Authority (FTA) has reiterated its call for juridical persons that are Resident Persons subject to Corporate Tax with licences issued in January and February (regardless of the year of issuance), and juridical persons that did not have a Licence on 1 March 2024, to promptly submit their Corporate Tax registration application by 31 May 2024, to avoid violating tax regulations and incurring administrative penalties. 

In a press statement issued today, the FTA stressed the importance of complying with FTA Decision No. 3 of 2024 regarding the Timeline Specified for Registration of Taxable Persons for Corporate Tax. The FTA went on to state that according to Cabinet Decision No. 75 of 2023 on the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments, administrative penalties will be imposed on persons failing to submit their registration applications within the timeframes outlined in the FTA’s Decision for each category of Corporate Tax registrant.

The FTA clarified that the timeframes specified for submitting Corporate Tax registration applications apply to both juridical and natural persons (both Resident Persons and Non-Resident Persons).

Moreover, the FTA noted that Corporate Tax registration is available at all times through the EmaraTax digital tax services platform and can be completed with just four steps that take around 30 minutes. The FTA explained that as part of its commitment to streamlining processes for Taxable Persons, users already registered for Value Added Tax (VAT) or Excise Tax can simply access their existing accounts on the EmaraTax platform, complete the Corporate Tax registration application, submit required documents, and obtain a Tax Registration Number for Corporate Tax upon approval.

Meanwhile, Taxable Persons who are not registered previously with the FTA for other taxes are required to create a new user profile on EmaraTax at https://eservices.tax.gov.ae/, and set up an account using an email address and phone number. Once the user profile is created, they can complete the registration by specifying the taxpayer, selecting the Corporate Tax registration option, and following the simple registration process.

As part of its commitment to diversifying its service delivery channels and establishing a supportive environment that encourages tax compliance, the FTA has also allowed Taxable Persons to submit their Corporate Tax registration applications at various government service centres across the country. Taxable Persons can submit their Corporate Tax registration applications with the assistance of specialists working at these centres, which offer advanced e-services that meet government service standards under the supervision of qualified and trained personnel.

After completing the application procedures and verifying the accuracy of the data entered digitally at the service centre, FTA specialists will review the application internally. The applicant then receives their Tax Registration Number for Corporate Tax via the email address provided in their registration application.

The FTA urged Taxable Persons to examine the Corporate Tax Law, as well as executive decisions and all related guidelines, available on the FTA official website at: https://tax.gov.ae/en/default.aspx


About Federal Tax Authority

The Federal Tax Authority was established by Federal Decree-Law No. (13) of 2016 to help diversify the national economy and increase non-oil revenues in the UAE through the management and collection of federal taxes based on international best practices and standards, as well as to provide all means of support to enable taxpayers to comply with the tax laws and procedures. Since its inception in 2017, the FTA has been committed to cooperate with the competent authorities to establish a comprehensive and balanced system to make the UAE one of the first countries in the world to implement a fully electronic tax system that encourages voluntary compliance, with simple procedures based on the highest standards of transparency and accuracy – beginning from registration, to the submission of tax returns, to the payment of due taxes through the Authority’s website: www.tax.gov.ae