Corporate Tax in the UAE is regulated by Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Business and its amendments ("Corporate Tax Law"), and its implementing decisions.
Cabinet Decision No. 75 of 2023 on the Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments ("Cabinet Decision No. 75 of 2023") lists an Administrative Penalty of AED 10,000 for the failure of the Taxable Person to submit a Tax Registration application within the timeframe specified by the Federal Tax Authority ("FTA") in accordance with the Corporate Tax Law.
The Cabinet approved that the FTA may waive and refund (where paid) the late registration administrative penalty applicable to Taxable Persons and certain categories of Exempt Persons, subject to meeting specific conditions.
The Cabinet approval is effective from 14 April 2025, but is applicable to any Corporate Tax late registration ...