التسجيل في ضريبة الشركات في الإمارات [دليل شامل لعام 2024]

This page provides comprehensive information about the corporate tax registration process in the UAE.

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Which companies are required to register for corporate tax?

Corporate tax is imposed on all types of companies operating in the UAE. Therefore, corporate tax registration applies to all companies. Accordingly, the following companies are required to register:

• Companies established in the country.
• Foreign companies that are effectively managed and controlled in the country.
• Non-resident foreign legal entities, provided they have a permanent establishment in the country.
• Non-resident foreign legal entities that have a connection in the State, provided that they generate income from immovable property in the State.
• Non-resident persons who generate income in the country.
• Natural persons who own businesses and activities in the country, if they achieve revenues exceeding (1,000,000) dirhams for each calendar
• year from practicing those businesses or business activities.

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What you need to know before registering for corporate tax

Before starting the corporate tax registration process, you must be clear about the deadlines for completing your registration process, as well as the documents you must attach to your registration application.

Therefore, preparing for the registration process is extremely important to fulfill the requirements of the registration process and complete it correctly, leading to tax registration and obtaining the tax registration number .

This is prepared through the following steps:

• Check the company’s license grant date to determine the deadlines for tax registration. You can view the specific deadlines in our guide: Last Date for Corporate Tax Registration in the UAE in 2024.
• Preparing the documents required for the tax registration process.

Documents required for corporate tax registration

• Commercial license of the company to be registered.
• Emirates ID card and passport.
• The company’s articles of association, to be translated into Arabic.
• Photocopies of ID card and passport.
• Bank account details.
• Audit report of financial statements.
• Information about business ownership.

Steps to register for corporate tax

1. Create a new account on the Emirates Tax platform, if you do not have an account.
2. Select the taxable person from the list of taxable persons.
3. You will now have the option to register for tax.
4. Enter the data and documents you prepared before starting the registration process.
5. The registration process and obtaining the tax registration number will be completed within (20) days from the date of submitting the application, provided that the documents are correct and complete.
6. For more details on this topic, please review the step-by-step guide to registering for corporate tax online via the Emirates Tax platform.

Obligations you must comply with after registering for tax

After registering for the corporate tax system, your tax compliance journey begins, during which you must comply with the following obligations:

1. Filing tax returns

The Corporate Tax Law requires businesses registered for tax to file their tax returns for the relevant tax period, detailing their taxable income and the amount of tax payable for that period.

Businesses are required to submit their tax returns within nine months from the end of the tax period through the Emirates Tax platform.

2. Payment of the tax due

Businesses are required to pay the corporate tax due within (30) days from the date of submitting their tax returns through any of the following payment methods:

• Payment via e-dirham account or bank card.
• Electronic money transfer – local transfer.
• Transfer money from outside the UAE.

3. Maintaining financial records

The Corporate Tax Law requires businesses to keep their financial records relevant to corporate tax for seven years from the end of the relevant tax period.

Here are the financial records that businesses must keep:

• Cash book, which is the book in which daily and future sales are recorded.
• Payroll and wages record.
• Records supporting the accuracy of the information contained in the tax return.
• Records that allow the calculation of taxable income.

If you have a question that we haven’t answered on this page, please review our frequently asked questions page regarding corporate tax registration or contact us to submit your question and receive a free consultation.

Benefit from Farhat & Partners’ tax registration services.

At Farhat & Partners, we believe that our specialized professional expertise and extensive knowledge in managing tax aspects can ensure the stability and continuity required for businesses.

Therefore, at Farhat & Partners, we offer a wide range of corporate tax services , foremost among which is corporate tax registration.

All you have to do is contact us and book an appointment with one of our specialized tax advisors.

Research Department
Farahat & Co. – Chartered Accountants and Consultants
Dubai, United Arab Emirates.
For service inquiries:
WhatsApp (correspondence only): +971526922588
Email: sales@Farahatco.com