The UAE Federal Tax Authority (FTA) has announced that Resident Juridical Persons with licences issued in June must submit their Corporate Tax registration applications by August 31, 2024.
This deadline aligns with Federal Tax Authority Decision No. 3 of 2024, which came into effect on March, 1 2024.
The decision outlines the registration timeline for taxable persons under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. Compliance with these deadlines is essential to avoid the relevant Administrative Penalties.
UAE tax authority issues reminder on registration deadlines
The registration requirements apply to both juridical and natural persons, including Resident Persons and Non-Resident Persons. The FTA has published specific deadlines, decisions, and public clarifications on its official website.
According to the FTA’s Public Clarification, Resident Juridical Persons incorporated or established before March 1, 2024 must submit their tax registration applications based on their licence issuance month.
For entities with expired licences on March 1, 2024, the original licence issuance month determines the submission date.
The FTA has directed taxable persons to use the ‘EmaraTax’ digital platform for registration. The platform operates 24/7 and allows unregistered persons to create user profiles and obtain tax registration numbers.
Required documents for registration include the commercial licence, Emirates ID card, passport of the authorised signatory, and proof of authorisation.