STAY COMPLIANT: TIMELINE FOR CORPORATE TAX REGISTRATION FOR TAXABLE PERSONS UNDER FEDERAL DECREE-LAW NO-47OF 2022.

ARTICLE 1 – DEFINITIONS

In this Decision, the words and expressions will have the same meaning assigned

against each in the Federal-Decree Law No. 47 of 2022.

ARTICLE 2 – REGISTRATION FOR CORPORATE TAX

Under Clause 1 of Article 51 of Federal Decree-Law No. 47 of 2022, any taxable

person may apply for Tax Registration within the timelines set in Articles 3, 4, and 5

of this Decision.

ARTICLE 3 – TIMELINE FOR THE TAX REGISTRATION OF RESIDENT JURIDICAL

PERSONS

1. A Resident Juridical Person established, incorporated, or recognized before

the effective date of this decision, shall submit the Tax Registration

application, by following the table:

DATE OF LICENSE ISSUED	DEADLINE FOR TAX REGISTRATION
1 Jan – 31Jan	31 May 2024
1 Feb – 28/29 Feb	31 May 2024
1 Mar – 31 Mar	30 Jun 2024
1 Apr – 30 Apr	30 Jun 2024
1 May – 31 May	31 Jul 2024
1 Jun – 30 Jun	31 Aug 2024
1 Jul – 31 Jul	30 Sep 2024
1 Aug – 31 Aug	31 Oct 2024
1 Sep – 30 Sep	31 Oct 2024
1 Oct – 31 Oct	30 Nov 2024
1 Nov – 30 Nov	30 Nov 2024
1 Dec – 31 Dec	31 Dec 2024
A person doesn’t have a License at the effective date of this decision	3 months from the effective date of this decision

2. If a juridical person has more than one License, the License with the earliest

issuance date will be used under Clause 1 of this Article.

3. A Resident Juridical Person incorporated, established, or recognized after the

effective date of this Decision, shall submit the Tax Registration application,

by following the table:

CATEGORY OF JURIDICAL PERSONS	DEADLINE FOR TAX REGISTRATION
A person incorporated, established, or recognized under the State legislation, including Free Zone Persons.	Within 3 months of incorporation, establishment, or recognition
A person incorporated, established, or recognized under the foreign jurisdiction legislation, controlled in the State.	3 months from the Financial Year end

ARTICLE 4 – TIMELINE FOR THE TAX REGISTRATION OF NON-RESIDENT

JURIDICAL PERSONS

1. A Non-Resident Juridical person, before the effective date of this Decision,

shall submit the Tax Registration application by following the table:

CATEGORY OF JURIDICAL PERSONS	DEADLINE FOR TAX REGISTRATION
A person who has a Permanent Establishment in the State	Within 9 months of the Permanent Establishment
A person who has a nexus in the State	3 months from the effective date of this Decision

2. A Non-Resident Juridical person, after the effective date of this Decision, shall

submit the Tax Registration application by following the table:

CATEGORY OF JURIDICAL PERSONS	DEADLINE FOR TAX REGISTRATION
A person who has a Permanent Establishment in the State	Within 6 months of the Permanent Establishment
A person who has a nexus in the State	Within 3 months of the nexus establishment

ARTICLE 5 – TIMELINE FOR TAX REGISTRATION OF NATURAL PERSONS

A person handling a Business or Business Activity in the State shall submit the Tax

Registration application by the following table:

CATEGORY OF JURIDICAL PERSONS	DEADLINE FOR TAX REGISTRATION
A Resident who conducts business in 2024 or later, with annual turnover exceeding the threshold set in tax legislation.	31st March of the following year
A Non-Resident who conducts business in 2024 or later, with annual turnover exceeding the threshold set in tax legislation.	Within 3 months of meeting the tax requirements

ARTICLE 6 – LATE REGISTRATION FOR CORPORATE TAX

Suppose a person referred to in Articles 3, 4, and 5 of this Decision fails to submit a

Tax Registration application as per the timelines. In that case, Administrative

Penalties will be applied by Cabinet Decision No. 75 of 2023.

ARTICLE 7 – ABOLITION OF CONFLICTING PROVISIONS

All provisions inconsistent with the requirements of this Decision will be abolished.

ARTICLE 8 – PUBLICATION AND APPLICATION OF THIS DECISION

From 1st March 2024, this decision will come into effect and published in the Official

Gazette.