February 2024 / United Arab Emirates

February 29 2024

UAE, Federal Tax Authority Specifies Timeline for Corporate Tax Registration

The Federal Tax Authority (FTA) has published the timeline for juridical persons to register for corporate tax purposes (the Decision).

According to the Decision, if a juridical person is a resident person, incorporated or otherwise established or recognised before the effective date of this Decision, the tax registration application should be submitted as per the table below.

Failure to submit the registration application within the deadline would lead to a penalty of AED 10,000.
FTA decision No. 3 of 2024 was issued on 26 February 2024 and will come into effect as of 1 March 2024.