2024 UAE Corporate Tax Registration deadlines to avoid fines

2024 UAE Corporate Tax Registration deadlines to avoid fines
June 10, 2024

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Businesses must take note of the UAE corporate tax registration deadlines of 2024. The Federal Tax Authority (FTA) of the United Arab Emirates has given a reminder to enterprises in this regard. It is part of the FTA’s efforts to streamline tax administration and ensure compliance in the UAE’s corporate sector.

UAE Cabinet’s Decision No. 3 of 2024 outlines the application submission timeline for registration of taxable persons for corporate tax. It does so as per the Article 51 of the Corporate Tax Law of the UAE. Juridical persons have to register for corporate tax according to the months they get approval of business licenses.

Timelines of Corporate Tax Registration for UAE Resident Companies

What are the corporate tax registration timelines for UAE resident companies?

UAE corporate tax registration deadlines are dependent on the original month of the resident company incorporation. It ensures consistency for businesses in the UAE which are established in the same months. These are the timelines of corporate tax registration for UAE companies built by resident juridical persons.

Company License Issuance MonthCorporate Tax Registration Application Deadline
January or February31 May 2024
March or April30 June 2024
May31 July 2024
June31 August 2024
July30 September 2024
August or September31 October 2024
October or November30 November 2024
December31 December 2024

Remember, the year of the licence issuance is irrelevant. Also, the date of earliest issuance holds significance in the case of multiple licences.

Deadlines of Corporate Tax Registration for Non Resident Juridical Persons

Which are the deadlines of corporate tax registration for non-resident juridical persons?

Timelines of the non-resident juridical persons are dependent on their status in the UAE. They can determine their status on the existence of their Permanent Establishment (PE) or the nexus. Accordingly, they have to follow this timeline to submit the tax registration applications with the FTA.

Categories of Non Resident Juridical PersonsTimeline to apply for Corporate Tax Registration
Person having a PE before 1 March 20249 months from the date of existence of the PE
Person having a Nexus before 1 March 20243 month starting from 1 March 2024
Person having a PE on or after 1 March 20246 months from the date of existence of the PE
Person having a Nexus on or after 1 March 20243 months from the date of establishment of the nexus

Time-frame of Corporate Tax Registration for Natural Persons

What is the time-frame of corporate tax registration for natural persons in the UAE?

Natural persons performing business activities in the UAE exceeding the AED 1 million threshold have to register for corporate tax. Also, its terms are dependent on their residency status in the UAE. Eligible natural persons have to submit tax registration application to the FTA as per these deadlines.

Categories of Natural PersonsDeadline to apply for Corporate Tax Registration
Resident Persons31 March of the year where business activities took place
Non-Resident Persons3 months from the date of becoming subject to tax

Penalty for late Corporate Tax Registration

How much is the fine on late UAE corporate tax registration application?

UAE companies and juridical persons missing the deadline to submit UAE corporate tax registration application, will incur AED 10,000 fine. UAE Cabinet’s Decision No. 10 of 2024 empowers FTA to impose this hefty penalty (equaling to USD $2,722). Its purpose is to encourage the taxpayers in compliance with financial regulations, by registering for corporate tax on time.

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