Corporate Tax Registration in UAE
According to the Federal Decree-Law No. 47 issued by the Federal Tax Authority (FTA), all taxable entities, including those operating within free zones, are required to register for corporate tax and obtain a registration number. The Federal Tax Authority also requested that even the Exempted Persons should register for Corporate Tax.
Taxable persons are required to file corporate tax returns within 9 months following the end of a tax period. This deadline also applies to the payment of all corporate taxes due for the respective tax period in which the return is filed.
The Authority requires that taxable persons or independent partnerships register for corporate tax and obtain a tax registration number. This registration must be effective from the date the entity or individual becomes a taxable person, ensuring that the Tax Authority has a unique record for each registration.
Required Documents for Corporate Tax Registration
For corporate tax registration in the UAE, businesses must submit specific documents as part of the online process. The required documents include:
- Copy of the valid Trade License.
- Passport copies of the owners/partners/shareholders associated with the license.
- Emirates ID copies of the owners/partners/shareholders holding the license.
- Memorandum of Association (MOA) or Article of Association (AOA).
- Comprehensive company contact details, encompassing the complete address and P.O. Box.
- Contact details of the person concerned, including mobile number and email address.
- Information detailing the Corporate Tax Period.