How to Register for the UAE Corporate Tax?

How to Register for the UAE Corporate Tax?

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Looking for the information on how to register for the UAE Corporate Tax? Check this article to find out detailed information on Corporate Tax registration.

Every company subject to the UAE Corporate tax has to register for it. Except for the companies which are specifically exempted from the registration requirements (e.g. Natural Person having gross combine turnover of up to AED 1,000,000 in a calendar year), all the persons conducting business or business activities have to register for the UAE Corporate tax. 

Download the complete UAE Corporate Tax Registration guide here. 

The UAE Corporate Tax Law outlines the registration process for corporate tax. According to Article 8 of the law, the process involves the following steps:

  1. Registration Application: Companies that meet the conditions stipulated in the law are required to submit a registration application (via their online portal EmaraTax Portal) to the Federal Tax Authority (FTA). The application form should be filled in with all required details including, but not limited to, company name, address, nature of business activities etc.

  2. FTA Review: Once the application is received, the FTA will review the application and decide on its approval within a 20 business days. If the application is approved, the FTA will issue a Tax Registration Number (TRN) to the company. Please note that this TRN will be different from that which is issued for VAT purposes. 

  3. Updating Registration Details: It is the company’s responsibility to update the FTA with any changes in the registered details within a specified period.

 Furthermore, companies have to consider whether they wish to form a Tax Group for the Corporate Tax purposes. If so, first they need to register all the group companies and later they can apply for tax group, if eligible.