Timeline for the Corporate Tax Registration of Taxable Persons

The Timeline specified for Registration of Taxable Persons for Corporate Tax for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments.

Article 2 – Registration of Persons for Corporate Tax Purposes

For the purposes of Clause 1 of Article 51 of the Federal Decree-Law No. 47 of 2022 referred to above, any Taxable Person shall submit an application for Tax Registration in accordance with the timelines prescribed in Articles 3, 4 and 5 of this Decision.

Article 3 – Timeline for the Tax Registration of Resident Juridical Persons

1. A juridical person that is a Resident Person, incorporated or otherwise established or recognized prior to the effective date of this Decision, shall submit the Tax Registration application, in accordance with the following table:

2. For the purposes of Clause 1 of this Article, where a juridical person has more than one License, the License with the earliest issuance date shall be used.

3. A juridical person that is a Resident Person incorporated or otherwise established or recognized on or after the effective date of this Decision, shall submit a Tax Registration application, in accordance with the following table:

Tax Registration of Resident Juridical Persons

Article 4 – Timeline for the Tax Registration of Non-Resident Juridical Persons

1. A juridical person, that is a Non-Resident Person prior to the effective date of this Decision, shall submit a Tax Registration application in accordance with the following table:

2. A juridical person, that is a Non-Resident Person on or after the effective date of this Decision, shall submit a Tax Registration application in accordance with the following table:

Article 5 – Timeline for Tax Registration of Natural Persons

A natural person conducting a Business or Business Activity in the State shall submit a Tax Registration application in accordance with the following table:

Article 6 – Late Registration for Corporate Tax

Where Persons referred to in Articles 3, 4 and 5 of this Decision fail to submit a Tax Registration application as per the timelines stated above, Administrative Penalties shall be applied in accordance with Cabinet Decision No. 75 of 2023 referred to above.

Article 7 – Abrogation of Conflicting Provisions

All provisions contrary to or inconsistent with the provisions of this Decision shall be abrogated.

Article 8 – Publication and Application of this Decision

This Decision shall be published in the Official Gazette and shall come into effect as of 1 March 2024.

The Ministry of Finance has announced the approval of an administrative penalty of AED 10,000 for the delay in tax registration. This penalty will be imposed in cases where there is a delay in registration within the timelines specified by the Federal Tax Authority.

This comes under Cabinet Resolution No. (10) of 2024, amending the schedule of violations and administrative penalties of 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. The resolution will take effect on March 1, 2024.

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