Date of License Issuance Irrespective of Year of Issuance | Deadline for submitting a Tax Registration application |
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1 February – 28/29 February | |
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1 September – 30 September | |
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Where a person does not have a License at the effective date of the FTA Decision | (3) three months from the effective date of the FTA Decision |
A juridical person, that is a Resident Person incorporated or otherwise established or recognised on orafter 1 March 2024, shall submit the Tax Registration application, in accordance with the following:
Category of Juridical Persons | Deadline for submitting a Tax Registration application |
A person that is incorporated or otherwise established or recognized under the applicable legislation in the UAE, including a Free Zone Person | (3) three months from the date of incorporation, establishment or recognition |
A person that is incorporated or otherwise established or recognized under the applicable legislation of a foreign jurisdiction that is effectively managed and controlled in the UAE | (3) three months from the end of the Financial Year of the person |
Tax Registration Deadlines of Non-Resident Juridical Persons
A juridical person, that is a Non-Resident Personprior to 1 March 2024, shall submit a Tax Registration application in accordance with the following:
Category of Juridical Persons | Deadline for submitting a Tax Registration application |
A person that has a Permanent Establishment in the UAE | (9) nine months from the date of existence of the Permanent Establishment |
A person that has a nexus in the UAE | (3) three months from the effective date of the FTA Decision |
A juridical person, that is a Non-Resident Person on orafter 1 March 2024, shall submit a Tax Registration application in accordance with the following:
Category of Juridical Persons | Deadline for submitting a Tax Registration application |
A person that has a Permanent Establishment in the UAE | (6) six months from the date of existence of the Permanent Establishment |
A person that has a nexus in the UAE | (3) three months from the effective date of the FTA Decision |
Tax Registration Deadlines of Natural Persons
A natural person conducting a Business or Business Activity in the UAE shall submit a Tax Registration application in accordance with the following:
Category of Natural Persons | Deadline for submitting a Tax Registration application |
A Resident Person who is conducting a Business or Business Activity during the 2024 Gregorian calendar year or subsequent years whose total turnover derived in a Gregorian calendar year exceeds the threshold specified in the relevant tax legislation | 31 March of the subsequent Gregorian calendar year |
A Non-Resident Person who is conducting a Business or Business Activity during the 2024 Gregorian calendar year or subsequent years whose total turnover derived in a Gregorian calendar year exceeds the threshold specified in the relevant tax legislation | (3) months from the date of meeting the requirements of being subject to tax |
Penalties for Non-Compliance
On 27 February 2024, the Ministry of Finance issued Cabinet Decision No 10 of 2024 (amending the schedule of violations and administrative penalties of Cabinet Decision No 75 of 2023) that specifies that an administrative penalty of AED 10,000 will be imposed for failure to meet the deadlines provided for the submission of a tax registration application.
Points for Consideration
We suggest that you review and understand the registration timelines, and commence any necessary action to ensure compliance. Furthermore, Corporate Tax registration will now form part of any new corporate establishment process as, unlike VAT registration for which certain thresholds are required to be met, resident juridical entities will have only three months from the date of incorporation, establishment or recognition to submit an application for their Corporate Tax registration. ■