UAE: Timelines for corporate tax registration
Timelines for corporate tax registration for all taxable persons under UAE corporate tax law
Timelines for corporate tax registration
The UAE federal tax authority (FTA) issued Decision No. 3 of 2024 specifying the timelines for corporate tax registration for all taxable persons under UAE corporate tax law.
The FTA also issued Cabinet Decision No. 10 of 2024 amending Cabinet Decision No. 75 of 2023 to specify the administrative penalties for failure to comply with the timelines.
Background
UAE corporate tax law requires all taxable persons and certain categories of exempt persons (e.g., qualifying public benefit entities, qualifying investment funds) to register for corporate tax with the FTA in order to obtain a tax registration number (TRN).
The FTA had earlier issued Decision No. 7 of 2023 providing the timelines for obtaining corporate tax registration and applying for exemption for certain categories of exempt persons under UAE corporate tax law.
Read a February 2024 report prepared by the KPMG member firm in the UAE
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