Federal Administrative Decision No. 03/2024: On Determining the Time-Limit for the Registration of Persons Subject to Corporate and Business Tax for the Purposes of Federal Decree-Law No. 47/2022 on the Corporate and Business Taxation and Its Amendments
Article 2 – Registration of Persons for the Purposes of Corporate and Business Taxation
For the purposes of Clause (1) of Article (51) of aforementioned Federal Decree Law no. (47) of 2022, any taxable person shall submit a tax registration application in accordance with the periods referred to in Articles (3), (4) and (5) of this Decision.
Article 3 – Tax Registration Period for Resident Legal Persons
1- If the legal person is a resident and was incorporated, established or otherwise recognised before the effective date of this Decision, it shall submit a tax registration application according to the following table:
| Date of issuance of the licence, regardless of the year of issuance | Maximum time-limit for submitting a tax registration application |
| 1-31 January | 31 May 2024 |
| 1-28/29 February | 31 May 2024 |
| 1-31 March | 30 June 2024 |
| 1-30 April | 30 June 2024 |
| 1-31 May | 31 July 2024 |
| 1-30 June | 31 August 2024 |
| 1-31 July | 30 September 2024 |
| 1-31 August | 31 October 2024 |
| 1-30 September | 31 October 2024 |
| 1-31 October | 30 November 2024 |
| 1-30 November | 30 November 2024 |
| 1-31 December | 31 December 2024 |
| If the person does not have a licence on the effective date of this Decision | (3) three months from the effective date of this Decision |
2- For the purposes of Clause (1) of this Article, if a legal person has more than one licence, the date of issuance of the earlier license shall be taken into account.
3- If the legal person is a resident and was incorporated, established or otherwise recognised on or after the effective date of this Decision, it shall submit a tax registration application according to the following table:
| Category of Legal Persons | Maximum time-limit for submitting a tax registration application |
| A person that is incorporated, established or otherwise recognised under the applicable legislation of the State, including a Free Zone Person. | (3) three months from the date of incorporation, establishment or recognition |
| A person that is incorporated, established or otherwise recognised under the applicable legislation of a foreign country or territory that is effectively managed and controlled in the State | (3) three months from the end of the person’s fiscal year |
Article 4 – Tax Registration Period for Non-Resident Legal Persons
1- If the legal person is a non-resident before the effective date of this Decision, it shall submit a tax registration application according to the following table:
| Category of Legal Persons | Maximum time-limit for submitting a tax registration application |
| A person having a permanent establishment in the State | (9) nine months from the date of the permanent establishment |
| A person having nexus in the State | (3) three months from the effective date of this Decision |
2- If the legal person is a non-resident on or after the effective date of this Decision, it shall submit a tax registration application according to the following table:
| Category of Legal Persons | Maximum time-limit for submitting a tax registration application |
| A person having a permanent establishment in the State | (6) six months from the date of the permanent establishment. |
| A person having nexus in the State | (3) three months from the date of the nexus |
Article 5 – Tax Registration Period for Physical Persons
A physical person who practices business or business activity in the State shall submit a tax registration application according to the following table:
| Category of Physical Persons | Maximum time-limit for submitting a tax registration application |
| A resident person who practices business or business activity during the calendar year 2024 or subsequent years and whose total revenues generated during a calendar year exceed the limit specified in the relevant tax legislation | 31 March of the subsequent calendar year |
| A non-resident person who practices business or business activity during the calendar year 2024 or subsequent years and whose total revenues generated during a calendar year exceed the limit specified in the relevant tax legislation | (3) months from the date of meeting the conditions for being subject to tax |
