The FTA has set registration deadlines for Top-up Tax purposes
The UAE has withdrawn from OPEC and OAPEC, new visa fees have been introduced, and in Dubai experts can now be appointed directly to the bench in complex cases. realLaw AI has also published a review of current tax case law and the Federal Supreme Court's ruling on a dispute over AED 760,605,132.60 in excise duty evasion.
Federal Tax Authority Decision No. 12 of 2026
Companies subject to Top-up Tax are required to register within seven months of the end of the first financial year in which the tax applies to them.
• Did the financial year end before April 30, 2026? Special deadline — by November 30, 2026
• Deregistration must take place within six months of the company's liquidation or withdrawal from the MNE group
• Applies to financial years beginning on January 1, 2025 or later
Federal Decrees Nos. 105–111 of 2026, Federal Official Gazette No. 828 of 30 July 2026
• Decr...