The Federal Tax Authority (FTA) has issued a statement urging resident juridical persons with licenses issued in June to submit their corporate tax registration application by August 31 to avoid administrative penalties. The FTA emphasized the importance of adhering to the timelines specified in FTA Decision No. 3 of 2024, which provides deadlines for each category of taxable persons subject to corporate tax to submit their applications. Failure to comply with these deadlines may result in administrative penalties as per Cabinet Decision No. 75 of 2023.
The FTA’s decision applies to both juridical and natural persons, whether resident or non-resident. Resident juridical persons incorporated or established before March 1, 2024, must submit their corporate tax registration application based on the month their license was issued. For taxable persons holding multiple licenses, the deadline is determined by the license with the earliest issuance date. Even if a taxable person holds an expired license, the registration deadline is still based on the month the license was issued.
Registration for corporate tax purposes is available through the EmaraTax digital tax services platform, accessible 24/7. The registration process has been streamlined into four main steps that take approximately 30 minutes to complete. The platform allows value-added tax or excise tax registrants to access their accounts, complete corporate tax registration, and submit required documents. Once the registration request is approved, taxable persons will receive a tax registration number for corporate tax purposes.
Taxable persons subject to corporate tax who have not yet registered are advised to create a new username through the EmaraTax platform using their email address and mobile number. Once the account is successfully created, registration can be completed by identifying the taxable person, selecting the ‘register for corporate tax’ option, and following the remaining steps. Additionally, taxable persons can register directly through the EmaraTax platform or through authorized tax agents listed on the FTA’s website.
They can also submit a corporate tax registration application at government service centers across the country, which provide services electronically under the supervision of qualified individuals. After completing the application procedures and data verification, a team of specialists reviews the application internally and provides the applicant with their tax registration number for corporate tax via email. The FTA continues to urge taxable persons subject to corporate tax to promptly submit their registration applications to avoid penalties and ensure compliance with the law.
