Corporate Tax in the UAE is regulated by Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments ("Corporate Tax Law"), and its implementing decisions.
The Corporate Tax Law gives the Federal Tax Authority ("FTA") the authority to prescribe a timeline for any Taxable Person to register for Corporate Tax.
This timeline is prescribed in FTA Decision No. 3 of 2024 on The Timeline specified for Registration of Taxable Persons for Corporate Tax for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments ("FTA Decision No. 3 of 2024").
FTA Decision No. 3 of 2024 is effective from 1 March 2024.
This Public Clarification intends to clarify the timeline when a Taxable Person is required to submit a Tax Registration application to the FTA for Corporate Tax purposes.
All Taxable Persons are required to submit a Tax Registration application for Corporate Tax to the FTA by no later than the timeline set by the FTA.
The timelines specified in FTA Decision