The UAE Federal Tax Authority (FTA), in a release published on Tuesday, 23 May, 2024, called for juridical persons licensed in January and February to submit their corporate tax registration applications by 31 May, 2024.

The registration deadline is determined by the month the licence was issued as established by FTA Decision No. 3 of 2024.

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).

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.

Taxable Persons who are not registered previously with the FTA for other taxes are required to create a new user profile on EmaraTax 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.