Developments for UAE Family Businesses
19 January 2024
Deadlines imposed for corporate tax registration applications
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Legal Development 01 March 2024 01 March 2024
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Middle East
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Tax
On 27 February 2024, the UAE Federal Tax Authority issued Decision No. 3 of 2024 outlining the deadlines for entities to submit their application to register for corporate tax.
The deadline for corporate entities to submit their application generally depends on the date of their licence issuance, with the first registrations required to be submitted by 31 May 2024.
Different deadlines will apply for entities incorporated after 1 March 2024 and branches of foreign entities.
We have set out below details of some of the relevant deadlines. A penalty of AED 10,000 applies where the relevant deadline is missed.
Resident Persons
A corporate entity that is incorporated or otherwise established or recognised prior to 1 March 2024, is required to submit a tax registration application, in accordance with the following timelines:
| Date of Licence issuance irrespective of year of issuance (where a person has more than one Licence, the Licence with the earliest issuance date shall be used) | Deadline for submitting a Tax Registration application |
| January | 31 May 2024 |
| February | 31 May 2024 |
| March | 30 June 2024 |
| April | 30 June 2024 |
| May | 31 July 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 |
| Where a person does not have a Licence at 1 March 2024 | 3 months from the effective date of the Decision (1 March 2024), i.e. by 31 May 2024 |
A corporate entity that is incorporated or otherwise established or recognised on or after 1 March 2024, is required to submit a tax registration application, in accordance with the following timelines:
| Category of juridical persons | Deadline for submitting a Tax Registration application |
| A person that is incorporated or otherwise established or recognised under the applicable legislation in the UAE, including a Free Zone Person | 3 months from the date of incorporation, establishment or recognition |
| A person that is incorporated or otherwise established or recognised under the applicable legislation of a foreign jurisdiction that is effectively managed and controlled in the UAE |
3 months from the end of the Financial Year of the person |
Non-Resident Persons
A branch of a foreign entity will be required to submit a tax registration application in accordance with the following timelines:
- within 9 nine months from the date the UAE branch came into existence, where the branch was within the scope of corporate tax prior to 1 March 2024.
- within 6 nine months from the date the UAE branch came into existence, where the branch was within the scope of corporate tax on or after 1 March 2024.
The relevant dates appear to depend on when the branch’s first tax period begins.
If you have any questions, or need any assistance on this, or any other tax matters, please contact the team below.
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