Authorities in the UAE have set clear deadlines for businesses to complete their Corporate Tax registration applications, with the Federal Tax Authority (FTA) announcing effective measures starting from March 1, 2024. This decision delineates specific timeframes for various categories of taxable entities or individuals to register, emphasizing the importance of adhering to tax laws to avoid violations.
The Ministry of Finance has outlined the consequences of delayed registrations, indicating that a substantial administrative penalty of Dh10,000 will be imposed. This financial penalty serves as a deterrent, highlighting the significance of timely compliance with the registration process. Businesses need to grasp the significance of these deadlines and penalties to prevent potential financial liabilities and legal ramifications.
Taxable persons failing to adhere to the prescribed timeframes for submitting their Corporate Tax registration applications, as delineated in the FTA’s Decision, will incur administrative penalties. Therefore, it is imperative for businesses to stay informed about the new deadlines and ensure prompt submission of their registration applications. This proactive approach is essential for mitigating the risk of fines and maintaining compliance with tax regulations in the UAE, ultimately safeguarding the financial well-being and reputation of businesses operating in the region.
Resident judicial persons (organizations) incorporated, established, or otherwise recognized prior to March 1, 2024
| License Issue Month | Deadline |
| January | 31 May 2024 |
| February | 31 May 2024 |
| March | 30 June 2024 |
| April | 30 June 2024 |
| May | 31 July 2024 |
| June | 31 August 2024 |
| July | 30 September 2024 |
| August | 31 October 2024 |
| September | 31 October 2024 |
| October | 30 November 2024 |
| November | 30 November 2024 |
| December | 31 December 2024 |
| Companies incorporated after 1st March 2024 | 3 months from the date of incorporation |
Timeline for non resident person
| Category | Timeline |
| Non-Resident Person that has a Permanent Establishment in the State | |
| Prior to 1st March 2024 | Nine months from the date of existence of the Permanent Establishment |
| On or after 1st March 2024 | Six months from the date of existence of the Permanent Establishment |
| A non-resident person that has a nexus in the State | Three months from the date of establishment of the nexus |
Timeline for natural person
| Category | Timeline |
| Resident person conducting Business or Business Activity during the year 2024 or subsequent years with total Turnover more than AED 1 million | 31 March of the subsequent Gregorian calendar year |
| Non – Resident person conducting Business or Business Activity during the year 2024 or subsequent years with total Turnover more than the specified threshold | Three months from the date of meeting the requirements of being subject to tax |