Corporate Tax Deregistration Services in the UAE

We provide specialized support for deregistering from corporate tax, professionally assessing the tax risks resulting from deregistration.

In what cases must companies deregister from corporate tax?

1. Permanent cessation of business or commercial activity:

• This includes legal dissolution of the company, such as the dissolution of a joint-stock company or limited liability company.

• Liquidation of the company due to bankruptcy, expiration of the company's term, or a decision by the partners.

• Retirement, sale of the business, or permanent cessation of business activity.

2. Payment of all tax obligations:

• All taxes and fines due must be fully paid.

3. Filing of all tax returns:

• Filing of the final corporate tax return for the period up to the date of cessation of activity.

4. Absence of the taxable taxpayer:

• Such as the death of a natural person without heirs practicing the business.

Deregistration is completed after submitting the application to the Federal Tax Authority, reviewing it, and ensuring that all requirements are met. This prevents the accumulation of fines and suspends the obligation to submit additional tax returns.

These requirements are based on Article (52) of Federal Decree-Law No. (47) of 2022 and relevant Federal Tax Authority decisions.