UAE FTA publishes FTA Decision No 3 of 2024 on the Timeline specified for Registration of Taxable Persons for Corporate Tax

Earlier as no deadline was mentioned for the registration, it was considered to get registered before CT filing to be done. At same time, the process was open and stage by stage companies have got themselves registered. Now FTA has published FTA Decision No. 3 of 2024 - The Timeline specified for Registration of Taxable Persons for Corporate Tax.

As per this decision, entities should look at their licence issue month (irrespective of the year issued or ignore the year). For licenses issued in January or February (any year), the due date for CT registration will be 31st May 2024.

For the licenses issued after March the due date for CT registration will be end of 2 months in 2024 from the end of the respective month in 2024, in which the license was actually issued. As an example, For licenses issued in April, due date is 30th June 2024 and so on.

Attaching the FTA Decision for your reference and a clear table is included in the decision showing the timelines. Ensure to register for CT within the due dates to avoid late registration its penalties.

FTA Decision No. 3 of 2024 on Registration Timeline for Corporate Tax - For publishing