Registering for Corporate Tax and obtaining a unique Registration Number is a mandatory requirement for all taxable entities, including Free Zone businesses in the UAE. Register for corporate tax and maintain compliance through Filings.ae.
Registering for Corporate Tax and obtaining a unique Registration Number is a mandatory requirement for all taxable entities, including Free Zone businesses in the UAE. Register for corporate tax and maintain compliance through Filings.ae.
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Corporate tax is a direct tax charged on the profit or net income earned by the corporation and other entities. In UAE, 9 percent is levied on taxable income exceeding AED 375,000, and it has been effective since June 2023. All "Taxable Persons", including free zone persons, must do the Corporate tax registration with the Federal Tax Authority (FTA) and obtain a Tax Registration Number (TRN). Failing to be registered leads to penalties and legal issues. In this article, you can understand the taxable persons, those who are exempted from corporate tax and the registration process in UAE.
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Get Started!Both 'residents' and 'non-residents' are taxable persons liable to pay corporate tax under the UAE CT law. They must register for corporate tax and obtain a tax registration number. Below, you can understand the distinction between resident and non-resident persons in UAE.
A resident person includes:
A non-resident person includes:
Article 4(1) UAE Corporate Tax Law exempts particular persons from corporate tax who have strong public interest and policy justifications for not being taxed. Those exempted persons come under one of the following four categories,
1.Government entities include the federal government, local governments, government departments, government agencies, authorities, and public institutions of the federal or local governments.
2.Businesses involved in the extraction or non-extraction of natural resources and meeting the required criteria
3.Entities listed in Cabinet decision include government entities or qualifying public benefit entities.
4. Persons applied to the Federal tax authority (FTA) and show they met the necessary criteria,
Note: Here, a person is used to denote a 'legal person', which means any entity recognised by the law with distinct rights and obligations
Emara Tax portal, the official e-service platform of FTA, is used to register for corporate tax online in the UAE. The following steps are to be done for the corporate tax registration in UAE.
1. Gather documents: Required documents include trade licenses, financial statements, passport copies of owners, etc. (Refer to the FTA website for the exact list).
2. Create an EmaraTax account: Register with your email and phone number or use UAE Pass. Select "Corporate Tax" and navigate to the registration application.
3. Fill out the application: Provide accurate company, financial, and contact details.
4. Upload required documents: Ensure files are in the specified format and size.
5. Submit the application: Review your entries and submit them electronically.
6. Await confirmation: The FTA will process your application and notify you of the outcome.
Learn more: Step by Step process for Corporate tax registration in UAE
Businesses operating in the UAE must carefully assess their activities and income to determine if Corporate tax registration is required. Whether you're a resident or non-resident entity, exceeding specific income thresholds or having certain connections to the UAE requires registration and tax liability. You could be exempted from the corporate tax if you fall into the specific criteria discussed in this article. If you're in the position to register for corporate tax, contact Filings.ae experts for a smooth registration.
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