Deadlines imposed for corporate tax registration applications

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:

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:

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.