Unified UAE Legislation Database

FTA published new Corporate Tax Guide on the Registration of Natural persons

Status

In force

Issuing Authority

Effective date

XX.XX.XXXX

Official Link

https://

The guide provides general guidance on the registration of natural persons in the UAE for corporate tax purposes under the Corporate Tax Law. 
 
In the new guide, the following information can be found:

  • rules for tax registration of a natural person; 
  • guidelines on how to determine whether a natural person needs to register for corporate tax purposes;
  • process of tax deregistration. 

 

The Guide is advised to be examined by natural persons who conduct business activities in the UAE.

 

UAE — 06 May 2024
Original article: Tax.gov.ae