The Federal Tax Authority calls for expediting registration for corporate tax

The Federal Tax Authority once again called on resident legal persons, holders of licenses issued in December, regardless of the year of issuance of the license, to expedite the submission of registration applications for corporate tax no later than December 31 to avoid administrative fines.

The Authority stressed the importance of adhering to the periods specified in Federal Tax Authority Resolution No. 3 of 2024 regarding the period specified for registering persons subject to corporate and business tax for the purposes of Federal Decree Law No. 47 of 2022 regarding corporate and business tax and its amendments, which specified the periods. The time frame within which each category of corporate tax subjects must submit registration applications.

She stated that pursuant to Cabinet Resolution “No. 75” of 2023, regarding administrative fines for violations related to the application of Federal Decree Law “No. 47” of 2022, regarding corporate and business tax and its amendments, an administrative fine is applied to taxable persons who are not compliant with submitting registration applications for corporate tax. Within the time periods specified in the Authority’s decision in this regard.

She added that the authority’s decision applies to the specified periods for submitting registration applications for those subject to corporate tax, including legal persons and natural persons (residents and non-residents), noting that a resident legal person if it is established, created, or otherwise recognized before March 1, 2024; He must submit an application for registration for corporate tax to the Authority, based on the month of issuance of the license, regardless of the year of issuance. If the taxable person has more than one license on March 1, 2024, he must adopt the date of issuance of the earlier license. If The taxpayer has a license that expires on March 1, 2024; The maximum registration limit will depend on the month in which the license was issued.

The Authority explained that those subject to corporate tax can register directly through the Emirates Tax platform for digital tax services, or seek the assistance of accredited tax agents listed on the Authority’s website. Those subject to corporate tax can also submit a registration application for corporate tax through many government service centers in the country. These centers provide their services electronically in accordance with distinguished government service standards under the supervision of qualified and trained staff, after completing the application submission procedures and ensuring the accuracy of the data entered. Electronically at the service delivery center, the authority’s specialists review the application internally, and then the applicant receives his tax registration number via the email included in the corporate tax registration application.