Under the Federal Decree-Law No. 47 of 2022, all taxable entities, including those operating within Free Zones, are required to register for Corporate Tax and obtain a unique Registration Number from the Federal Tax Authority (FTA).
Registration Requirements:
- Mandatory Registration:
All taxable entities and certain exempt persons must complete the registration process with the FTA to receive their Corporate Tax Registration Number. This applies to businesses across various sectors, including those in Free Zones. - Registration Procedure:
- Pre-Registration:Begin the registration process through the EmaraTax platform, which serves as the centralized online system for managing tax-related tasks, including registrations, returns, and payments.
- Account Setup:Create a new account on EmaraTax or transfer an existing FTA account to this platform.
- Document Submission:Provide all required documentation as specified by UAE corporate tax regulations. This typically includes business registration details, financial records, and identification documents.
- Exemptions and Special Cases:
Entities that are excluded from standard corporate tax obligations, as permitted by the Minister, must adhere to specific guidelines and timelines for registration as outlined by the FTA.
