Corporate Tax Services

Through this service, the VAT Registration in UAE, registers certain persons for Corporate Tax to allow them to obtain a Corporate Tax registration Number and fulfill their obligations.

Estimated Time to Submit Application 45 Minutes.

Required Documents and Forms as per Govt Rules,

In case of applicant is a Natural person

● Trade license, where applicable

● Emirates ID / Passport of the applicantIn case of application is a Legal Persons

● Trade license

● Emirates ID / Passport of authorized signatory

● Proof of authorization for the authorized signatory.

Accepted file types are PDF and word. The individual file size limit is 5MB.

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• Terms & Conditions

  The Terms and condition of using this service are provided below: 
  All taxable persons are required to register for UAE Corporate Tax and obtain a Corporate Tax Registration Number as per the UAE Corporate tax law and following implementing decisions.
  The Federal Tax Authority may also request certain Exempt Persons to register for UAE CT.
   
  Note : UAE branches of domestic companies are an extension of their “parent” or “head office” and are not considered separate legal entities. Therefore, UAE branches of a domestic juridical person are not required to separately register or file for UAE CT. @Copied

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• Timeframes

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The timeframes were outlined in a new Decision issued by the VAT regarding the deadlines to apply for registration under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments, which came into effect in June of last year and applies to Tax Periods starting on or after 1 June 2023.

Effective from 1 March 2024, the new FTA Decision defines timeframes for applying to register for Corporate Tax that apply to juridical persons and natural persons, that are either Resident Persons or Non-Resident Persons.

The Decision indicates that a juridical person that is a Resident Person incorporated, established, or otherwise recognised prior to 1 March 2024 must apply to register for Corporate Tax within the following timeframes:

 

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The FTA stressed the importance of submitting Corporate Tax registration applications in accordance with the timeframes specified in the Decision. It added that taxable persons with licenses issued in January and February regardless of the year license was issued, must submit their Corporate Tax registration applications no later than May 31, 2024, to avoid tax law violations.

 

According to the Decision, if a juridical person does not have a license by the Decision’s effective date on 1 March 2024, they must apply to register within three months i.e. by 31 May 2024. Meanwhile, if the juridical person holds multiple licenses, the deadline to apply for registration is based on the prior issued license to determine the maximum timeframe to submit the Corporate Tax registration application.

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The UAE mandates all businesses, including Free Zone and mainland entities, to register for Corporate Tax, regardless of their taxable income. The Corporate Tax rate is 0% for income up to AED 375,000 and 9% for income exceeding this threshold. Registration is conducted through the EmaraTax portal, requiring details such as trade license information, business activities, and authorized signatory documentation. Once registered, businesses receive a Tax Registration Number (TRN) and must adhere to obligations like filing tax returns within nine months of their tax period and maintaining accurate financial records. Deregistration is required for businesses ceasing operations. Common mistakes during registration include delays, incomplete information, and poor record-keeping, which can result in penalties. Professional guidance is recommended for navigating the UAE’s corporate tax compliance requirements.

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