The Federal Tax Authority (FTA) has urged resident legal entities with licenses issued in June, irrespective of the year, to file their corporate tax registration applications by August 31, 2024. This directive aligns with the deadlines outlined in FTA Decision No. (3) of 2024, pertaining to the registration period for entities liable to corporate and business tax under Federal Decree-Law No. (47) of 2022, which came into effect on March 1, 2024. The FTA emphasized the importance of adhering to the registration deadlines for each category, information on which has been disseminated through various official media and social media platforms, as well as the official registry of business owners in the country.
The FTA highlighted that compliance with these deadlines is crucial to avoid administrative penalties. It specified that the registration periods apply to both legal and natural persons (residents and non-residents), and that detailed information on these periods and related decisions can be found on the FTA’s website. For resident legal entities established before March 1, 2024, tax registration applications must be submitted based on the month of license issuance. If a license expires on March 1, 2024, the application should be based on the original issuance month. For entities with multiple licenses, the earliest issuance date should be considered.
To facilitate the application process, taxpayers are required to use the Emirates Tax digital platform, which offers 24/7 services for creating user profiles and obtaining tax registration numbers via email and phone. Additionally, services are available through approved tax agents and government service centers. The FTA underscored the necessity of accurately entering required information and submitting updated supporting documents, including the commercial license, Emirates ID, authorized signatory’s passport, and proof of authorization.
A video tutorial on the FTA website provides a step-by-step guide to registering via the 'Emirates Tax' platform, designed to streamline registration, declaration submission, and tax payment processes, adhering to international best practices.
