Corporate Tax Registration Timeline

• Published date: 08 March 2024
• Subject Matter: Tax, Corporate Tax, Tax Authorities
• Law Firm: BSA Ahmad Bin Hezeem & Associates LLP
• Author: Shamma Al Falahi and Maroun Abou Harb

The Federal Tax Authority has issued Decision No. 3 of 2024 on Feb 27, 2024, providing detailed guidelines on the tax registration timelines for Resident Juridical Persons, Non-Resident Juridical Persons, and Natural Persons.

The decision follows the updates made to certain provisions of Cabinet Resolution No. (75) of 2023. The Ministry of Finance has announced the approval of a new administrative penalty of ten thousand dirhams to be imposed in the event of delay in corporate tax registration beyond the periods specified by the Federal Tax Authority.

The timelines specified in the decision are listed below:

Resident Juridical Persons:
A juridical person that is a resident and was incorporated, established, or recognized before the effective date of this Decision (i.e., 1 March 2024) must submit their Tax Registration application according to the specified timelines below:

Date of Licence issuance irrespective of year of issuance	Deadline for submitting a Tax Registration application
1 January to 31 January; 1 February to 28/29 February	31 May 2024
1 March to 30 March; 1 April to 30 April	30 June 2024
1 May to 31 May	31 July 2024
1 June to 30 June	31 August 2024
1 July to 31 July	30 September 2024
1 August to 31 August; 1 September to 30 September	31 October 2024
1 October to 31 October; 1 November to 30 November	30 November 2024
1 December to 31 December	31 December 2024
Where a person does not have a Licence at the effective date of this Decision	3 months from the effective date of this Decision (i.e 1 March 2024)

This decision specifies that for juridical persons holding multiple licenses, the license with the earliest issuance date should be considered for registration purposes.

A resident juridical person, formed or officially acknowledged on or after 1 March 2024, must apply for Tax Registration as outlined below:

• A juridical person that is incorporated or established or recognised under the applicable legislation in the UAE, including a Free Zone Person, should submit the registration within three months from the date of incorporation, establishment or recognition.
• A juridical person that is incorporated or established or recognised under the applicable legislation of a foreign jurisdiction that is effectively managed and controlled in the UAE within three months from the end of the Financial Year of the juridical person.

Non - Resident Juridical Persons:
A juridical person...