The Federal Tax Service (FTS) calls on all individuals subject to corporate tax payments to submit applications for tax registration for corporate tax no later than March 31, 2025, to avoid administrative penalties. The importance of this step is emphasized in connection with changes that came into effect in the Emirates, making the procedure mandatory.
At the beginning of this process, it is necessary to create a user account, after which the taxpayer selects the registration option for corporate tax and fills out the corresponding application. According to the FTS, applications for corporate tax registration can be submitted through various government service centers (Tas’heel Centres) in different parts of the UAE.
In this regard, the FTS expressed the need for the registration of individuals for corporate tax payments and provided a guide for the registration of natural persons (CTGRNP1), which contains all the necessary information about the process.
"Natural person" refers to a living human being of any age, regardless of place of residence, including natural persons - entrepreneurs and individual partners in partnerships carrying out activities in the territory of the UAE. The first potential tax period for a natural person engaged in business or entrepreneurial activities is the year 2024 according to the Gregorian calendar.
FTS representatives indicated in their statement that a natural person is considered a taxpayer if they engage in business or entrepreneurial activities in the UAE during the year 2024 or in subsequent years, and their total turnover during the year exceeded 1 million dirhams. According to them, in such cases it is necessary to submit an application for corporate tax registration no later than March 31 of the following calendar year and comply with all obligations for corporate tax payments.
A natural person, conducting business or entrepreneurial activities in the UAE and having exceeded the turnover of 1 million dirhams by July 31, 2024, must submit an application for registration of corporate tax no later than March 31, 2025, and equivalently submit to corporate tax no later than September 30, 2025. In the event of not complying with deadlines, the taxpayer will be subject to an administrative fine of 10,000 dirhams.
FTS representatives call upon all interested parties to familiarize themselves with the tax legislation, guidance, and publications on their website, which will help in understanding the process. Registration for corporate tax is available through the EmaraTax platform, where the registration procedure is explained step by step. A guide for users on tax registration for corporate tax has also been published, detailing how to carry out registration through EmaraTax.
Those who are already registered as taxpayers in VAT or income tax can access their accounts on EmaraTax to complete applications for registration of corporate tax. After the application is approved, they will be provided with a tax registration number for corporate tax purposes. New users wishing to access the EmaraTax platform can register by providing an email address and phone number.
