Ever since the Federal Decree-Law on the Taxation of Corporations and Businesses came into effect, applying to fiscal years beginning on or after 1 June 2023, the Federal Tax Authority (FTA) has carried out intensive efforts on executive, awareness, and procedural fronts, in collaboration with all relevant entities, to ensure the accurate and seamless implementation of the decree-law and decisions associated with it, which, in turn, helped reinforce the active role that the tax sector plays in the national economy. 

The Authority is committed to providing integrated procedures that align with the highest standards in order to ensure the law is implemented efficiently and seamlessly, with no impact on business operations. The FTA prioritises supporting taxpayers and encouraging tax compliance through flexible and clear mechanisms.

To that end, the Federal Tax Authority issued a decision setting deadlines for all categories of taxpayers subject to Corporate Tax to submit registration requests. The decision went into effect on 1 March 2024 and aims to establish clear rules and a regulatory framework through which taxpayers can register for Corporate Tax within defined time periods, thus avoiding delays in registration.

The decision constitutes a new step towards increasing compliance rates by enabling taxpayers subject to Corporate Tax to know the specific timeframe for each category and adhere to it. The specified time periods for submitting registration requests include both legal and natural persons (residents and non-residents).

We urge all those subject to Corporate Tax to submit their registration requests by the deadlines specified in the decision, especially those whose licenses were issued in January and February, regardless of the year of issuance, who are required to submit their Corporate Tax registration requests no later than 31 May 2024 to avoid violating tax legislation.

As part of the comprehensive awareness campaign, designed to promote knowledge about Corporate Tax, the FTA held a series of virtual workshops about the decision, in an effort to inform stakeholders about how to comply with submitting registration requests before the deadlines specified in the decision for each category of taxpayers. The Authority noted that Corporate Tax registration is now available round the clock through the EmaraTax digital tax services platform, and registration procedures can be completed in just four steps and take approximately 30 minutes.

In parallel with issuing this key regulatory decision, the Federal Tax Authority introduced a new service allowing taxpayers to submit Corporate Tax registration requests at various government service centres across the UAE. Taxpayers are also given the option to register directly through the EmaraTax platform and seek assistance from accredited Tax Agents listed on the official FTA website.

The Authority will continue to launch initiatives to facilitate processes and drive sustainable development and the continuous expansion and improvement of its services. The FTA strives to ensure customer satisfaction and reach out to all categories of taxpayers through all available means, in a bid to support them in overcoming any challenges they may face during tax compliance procedures.