The UAE CT Law requires all Taxable Persons and certain categories of Exempt Persons (e.g. Qualifying Public Benefit entity, Qualifying Investment Fund) to register for Corporate Tax (CT) with the Federal Tax Authority (FTA) in order to obtain a Corporate Tax Registration Number (TRN).
The FTA had earlier issued Decision No. 7 of 2023 stating the timelines for obtaining CT registration and applying for exemption for certain categories of Exempt Persons under the UAE CT Law.
The FTA has now issued Decision No. 3 of 2024 specifying the timelines for making an application for CT registration in the case of all Taxable Persons under the UAE CT Law and also amended the Cabinet Decision No. 75 of 2023 (vide Cabinet Decision No. 10 of 2024) in order to specify the administrative penalty in case of failure to comply with the timelines.
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Every Taxable person, including Free Zone person, needs to register for Corporate Tax and get a Registration Number.
Staying compliant with the UAE tax law and following guidelines without any penalties & Identifying malicious tax practices
An penalty of AED 10,000 shall be imposed in case of failure to submit a CT registration application within the timelines specified.
All Taxable Persons should ascertain their due date to submit the CT registration application in order to avoid non-compliance and penal implications. Resident Juridical Persons having multiple establishments or Licenses will be required to refer to the License with the earliest issuance date to assess the applicable due date.
The EmaraTax (FTA) portal for obtaining CT registration is now available to all persons.