The Federal Tax Authority (FTA) has recently issued a statement urging all resident juridical persons subject to corporate tax with licenses issued in January and February (regardless of the year of issuance) to submit their corporate tax registration applications no later than May 31, 2024.
In a statement, the FTA emphasized the necessity of adhering to the deadline to avoid penalties. Moreover, the authority underscored the importance of submitting corporate tax registration applications in alignment with the FTA Decision No.3 of 2024, which came into effect on March 1, 2024. Failure to comply with the deadlines could result in administrative penalties.
Submission guidelines
The FTA reiterated that taxable persons will be subject to administrative penalties if they do not comply with the requirements to submit corporate tax registration applications before the deadlines for each category. The decision specifies the deadlines for applying to register for corporate tax for both resident and non-resident juridical and natural persons.
Therefore, the FTA urges stakeholders to review the Corporate Tax Law and all relevant guides and decisions, which are available on the authority’s website through the following link: https://tax.gov.ae/en/default.aspx
To streamline the registration process, the FTA offers EmaraTax, a digital tax services platform accessible at all times. With just four steps that take approximately 30 minutes, businesses can complete their registration efficiently. Those already registered for value-added tax (VAT) or excise tax can utilize their existing accounts to expedite the corporate tax registration process. Once the registration request is approved, applicants will receive a Tax Registration Number (TRN) for corporate tax purposes.
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Creating new user profiles
The FTA added that unregistered taxable persons subject to corporate tax must create a new user profile. They can access the EmaraTax platform on the FTA’s e-Services portal using the following link: https://eservices.tax.gov.ae/. Users can then create an account and proceed with the registration process by identifying the taxpayer, selecting the “Corporate Tax registration” option, and completing the registration process.
The FTA also extends support to taxable persons through government service centers across the UAE, where specialists are available to assist with corporate tax registration. These centers offer electronic services, ensuring quality and efficiency in service delivery.
Once the application process is done, the FTA officers will review the applications. Applicants will receive their Tax Registration Number (TRN) to the email they used on the application they submitted for corporate tax registration.
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