Registration Requirements for Corporate Tax
With the implementation of the UAE’s Corporate Tax regime under Federal Decree-Law No. 47 of 2022, registration has become a mandatory requirement for all persons subject to Corporate Tax — including both taxable and exempt persons.
Failing to register within the applicable deadline may lead to penalties and non-compliance issues. Here, we explain who needs to register, how to register, required documents, and important deadlines.
________________________________________
🧾 Who Must Register for Corporate Tax?
The Federal Tax Authority (FTA) requires all persons falling under the scope of Corporate Tax to register, even if they expect to have no tax liability.
✅ Categories Required to Register:
1. UAE Mainland Companies
2. Free Zone Companies (QFZP and non-QFZP)
3. Foreign Companies with a Permanent Establishment (PE) in the UAE
4. Natural Persons (Individuals) conducting a business under a commercial license
5. Exempt Persons (must still register to declare exempt status)
________________________________________
❌ Who is Not Required to Register?
• Individuals earning only employment income, dividends, or investment returns
• Entities not conducting any business activity
• Foreign persons without UAE-sourced income or PE in the UAE
________________________________________
🗓️ Registration Deadlines
The FTA issued Cabinet Decision No. 75 of 2023, which outlines registration deadlines based on the license issue month.
License Issue Month Deadline to Register
January – February 31 May 2024
March – April 30 June 2024
May – June 31 July 2024
July – August 31 August 2024
September – October 30 September 2024
November – December 31 October 2024
New entities (after March 2024) Within 3 months of license issuance
⚠️ Late registration penalty: AED 10,000
________________________________________
🧩 Registration Requirements
A. ✅ Basic Information Required
• Legal entity name (English and Arabic)
• Trade license number and issue/expiry dates
• Financial year-end and start date
• Business activity details
• Entity type and legal structure
B. 📄 Required Documents
• Valid trade license(s)
• Emirates ID and passport of authorized signatory
• MOA / AOA or partnership agreement
• Authorized signatory proof (e.g., POA or board resolution)
• Audited or management financials (if available)
• Free Zone certification (if applicable)
________________________________________
🛠️ Where and How to Register?
All registration is done online through the FTA’s EmaraTax portal.
🔗 Portal: https://eservices.tax.gov.ae
Step-by-Step Process:
1. Login to EmaraTax
2. Select Corporate Tax Registration
3. Fill in entity and license details
4. Upload supporting documents
5. Review and submit application
6. Await Tax Registration Number (TRN) approval
Processing time: 3 to 10 working days
________________________________________
📄 Special Notes for Exempt Persons
Entities such as:
• Government entities
• Public benefit organizations
• Qualifying investment funds
• Pension and social security funds
…must still register and apply for Exempt Person status by submitting a separate declaration form after receiving their TRN.
________________________________________
🧠 Why Registration is Important
Registering on time helps you:
✅ Avoid penalties
✅ Fulfill legal obligations
✅ Access FTA services (like filing returns)
✅ Secure your 0% or exempt status (Free Zones / charities)
✅ Establish financial and audit readiness
________________________________________
🧾 Let Sheikh Anwar Accounting Help You
We offer full support in:
✅ Corporate Tax registration via EmaraTax
✅ Document preparation and uploads
✅ Deadline tracking
✅ Exempt status application
✅ Free Zone 0% eligibility analysis
✅ FTA communication and updates
________________________________________
📞 Start Your Corporate Tax Registration Today
🌐 www.sa-auditors.com
📩 info@sa-auditors.com | 📱 +971-XXX-XXXX
📍 Dubai | Abu Dhabi | Sharjah
