Periods for registering Corporate Taxpayers in the UAE

Periods for registration of corporate taxpayers

Tax registration period for resident legal persons who were incorporated or otherwise recognized before March 1, 2024

Article (3) - Duration of Tax Registration for Resident Legal Persons

1. If a legal person is a resident and was established, established or recognized in any other way before the effective date of this decision, the legal person shall submit an application for tax registration in accordance with the following:

The date of issuance of the license, regardless of the year of issuance, the maximum limit for submitting a tax registration application according to the following:

1. Commercial license regsiter date (January 1 - January 31) Deadline for submitting tax return ( May 31, 2024)

2. Commercial license regsiter date (1Feb - 28/29Feb) Deadline for submitting tax return (May 31, 2024)

3. Commercial license regsiter date (1 March - 31 March) Deadline for submitting tax return (30 June 2024)

4. Commercial license regsiter date (1 April - 30 April) Deadline for submitting tax return (30 June 2024)

5. Commercial license regsiter date(1 May - 31 May) Deadline for submitting tax return (31 July 2024)

6. Commercial license regsiter date(1 June - 30 June) Deadline for submitting tax return (31 August 2024)

7. Commercial license regsiter date(1 July - 31 July) Deadline for submitting tax return (30 December 2024)

8. Commercial license regsiter date (1 August 31 August ) Deadline for submitting tax return (31 October 2024)

9. Commercial license regsiter date (1 September - 30 September) Deadline for submitting tax return (31 October 2024)

10.Commercial license regsiter date (1 October - 31 October) Deadline for submitting tax return (30 November 2024)

11. Commercial license regsiter date (1 November - 31 November) Deadline for submitting tax return (30 November 2024)

12. Commercial license register date(1 December - 31 December) Deadline for submitting tax return (31 December 2024)

2For the purposes of paragraph (1) of this Article, if the legal person has more than one license, the date of issuance of the previous license shall be adopted.

The period of tax registration for resident legal persons who were established or recognized in any other way before March 1, 2024 as follows:

1- The legal person, if it is a resident person and is established, established or recognized in any other way on or after the effective date of this decision, shall submit an application for tax registration in accordance with the following.

Category of legal persons and maximum limit for submitting a tax registration application

(A person who has been established, established or recognized in any other way under the legislation in force in the country, including the person who is a resident in the free zone) Maximum application limit (3-three months from the date of incorporation, establishment or recognition)

(A person who has been established, created or otherwise recognized under the legislation of another State or foreign territory and who is effectively administered and controlled in the State) Maximum application limit (3-three months from the end of the person's financial year)

Tax registration period for resident legal persons

Category of legal persons and maximum limit for submitting a tax registration application

First, if the legal person is not resident before the date of March 1, 2024, he must submit a request for authorization according to the following:

(A person with a permanent establishment in the State) Maximum application limit (9-months from the date of existence of the permanent establishment)

(A related person in the country) Maximum application limit (3-months from the date of 1-March 2024, the effective date of the decision)

Second, if the legal person is not resident on or after the date of March 1, 2024, he must submit a registration application according to the following:

(A person with a permanent establishment in the State) Maximum application limit (6- months from the date of existence of the permanent establishment)

( a person related to the state) Maximum application limit (3- Months from the date of creation of the link)

Duration of tax registration for natural persons

Category of natural persons and maximum amount for submitting a tax registration application

A natural person who carries out business or business activity in the State shall submit a tax registration application in accordance with the following:

(A resident person who carries out business or business activity during the calendar year 2024 or the subsequent years and the total revenues achieved during the calendar year exceeded the limit specified in the relevant tax legislation) Maximum application limit (31-March of the realized calendar year)

(A non-resident person who carries out business or business activity during the calendar year 2024 or the subsequent years and whose total revenues achieved during the calendar year exceed the limit specified in the relevant tax legislation) Maximum application limit (months from the date of fulfilling the conditions of tax compliance)

Administrative fines for late registration for corporate tax

• The text of the Council of Ministers Resolution No. 10 of 2024 on the following:

• The following shall be added to the table of violations and administrative fines attached to Cabinet Resolution No. (75) of 2023:

(Statement of violation) - (Value of fine in AED)

Failure of the Taxable Person to submit the Tax Registration Application within the period specified in accordance with the Corporate Tax Law The fine is AED 10,000

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