Understanding Corporate Tax Registration Deadlines: A Comprehensive Guide

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Navigating the complexities of corporate tax registration can be daunting, especially with varying deadlines based on the type and status of the entity. This guide breaks down the corporate tax registration deadlines for different categories of taxable persons, including Juridical and Natural Persons, both Resident and Non-Resident.

Juridical Person: Resident

For resident juridical persons, the deadlines depend on the incorporation date and whether the entity is a foreign entity effectively managed and controlled in the UAE.

  1. Incorporated before 1 March 2024: The deadlines for entities incorporated before 1 March 2024 are based on the license issue month. The table below provides specific deadlines:
    License Issue Month Deadline
    January/February 31 May
    March/April 30 June
    May 31 July
    June 31 August
    July 30 September
    August/September 31 October
    October/November 30 November
    December 31 December
  2. Incorporated after 1 March 2024: Entities incorporated after 1 March 2024 must register within three months from the date of incorporation.
  3. Foreign Entity – Effectively Managed & Controlled in the UAE:
    • Incorporated before 1 March 2024: The deadline is 31 May 2024, which is three months from the effective date of the FTA Decision No.3 of 2024.
    • Incorporated after 1 March 2024: These entities have three months from the end of their financial year to register.

Juridical Person: Non-Resident

Non-resident juridical persons have specific deadlines based on whether they have a Permanent Establishment (PE) or Nexus in the UAE.

  1. Incorporated before 1 March 2024:
    • PE: The registration deadline is nine months from the date of existence of the PE.
    • Nexus: The deadline is three months from the effective date, by 31 May 2024.
  2. Incorporated after 1 March 2024:
    • PE: These entities must register within six months from the date of existence of the PE.
    • Nexus: The registration deadline is three months from the date of establishment of the Nexus.

Natural Person: Resident

Resident natural persons must register within three months from the end of the Gregorian calendar year, i.e., by 31 March 2025.

Natural Person: Non-Resident

Non-resident natural persons have a registration deadline of three months from the date of meeting the requirements of being subject to tax.

Conclusion

Understanding and adhering to these deadlines is crucial for compliance and avoiding potential penalties. By identifying your entity’s category and incorporation status, you can determine the specific registration deadline applicable to your situation. Keep this guide handy to ensure timely and accurate corporate tax registration.

For further assistance or detailed guidance, contact us to ensure compliance with all corporate tax regulations.

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