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Corporate Tax Registration Timeline
The Federal Tax Authority has issued Decision No. 3 of 2024 on Feb 27, 2024, providing detailed guidelines on the tax registration timelines for Resident Juridical Persons, Non-Resident Juridical Persons, and Natural Persons.
The decision follows the updates made to certain provisions of Cabinet Resolution No. (75) of 2023. The Ministry of Finance has announced the approval of a new administrative penalty of ten thousand dirhams to be imposed in the event of delay in corporate tax registration beyond the periods specified by the Federal Tax Authority.
The timelines specified in the decision are listed below:
Resident Juridical Persons:
A juridical person that is a resident and was incorporated, established, or recognized before the effective date of this Decision (i.e., 1 March 2024) must submit their Tax Registration application according to the specified timelines below:
| Date of Licence issuance irrespective of year of issuance | Deadline for submitting a Tax Registration application |
| 1 January to 31 January 1 February to 28/29 February | 31 May 2024 |
| 1 March to 30 March 1 April to 30 April | 30 June 2024 |
| 1 May to 31 May | 31 July 2024 |
| 1 June to 30 June | 31 August 2024 |
| 1 July to 31 July | 30 September 2024 |
| 1 August to 31 August 1 September to 30 September | 31 October 2024 |
| 1 October to 31 October 1 November to 30 November | 30 November 2024 |
| 1 December to 31 December | 31 December 2024 |
| Where a person does not have a Licence at the effective date of this Decision | 3 months from the effective date of this Decision (i.e 1 March 2024) |
This decision specifies that for juridical persons holding multiple licenses, the license with the earliest issuance date should be considered for registration purposes.
A resident juridical person, formed or officially acknowledged on or after 1 March 2024, must apply for Tax Registration as outlined below:
- A juridical person that is incorporated or established or recognised under the applicable legislation in the UAE, including a Free Zone Person, should submit the registration within three months from the date of incorporation, establishment or recognition.
- A juridical person that is incorporated or established or recognised under the applicable legislation of a foreign jurisdiction that is effectively managed and controlled in the UAE, within three months from the end of the Financial Year of the juridical person.
Non - Resident Juridical Persons:
A juridical person, that is a Non-Resident, prior to 1 Mar 2024, shall follow the below timeline:
| Category of juridical persons | Deadline for submitting a Tax Registration application |
| A person that has a Permanent Establishment (“PE”) | 9 months from the date of existence of the PE |
| A person that has a nexus | 3 month starting from 1 March 2024 |
Natural Person:
A natural person conducting a Business or Business Activity in the UAE and exceeding the AED 1 million threshold, shall follow the below timeline:
| Category of juridical persons | Deadline for submitting a Tax Registration application |
| A Resident Person | 31 March of the subsequent Gregorian calendar year where Business or Business Activities took place |
| A Non-Resident Person | 3 month from the date of meeting the requirements of being subject to tax. |
As there is more clarity on the timeline for corporate tax registration with the issuance of the decision, it is crucial for businesses and individuals subject to taxation to identify their specific category and adhere to the due date for submitting their registration application to ensure it is done promptly and to avoid any penalties.
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