Article2– Registration of Persons for Corporate Tax Purposes
For the purposes of Clause 1 of Article 51 of the Federal Decree-Law No. 47 of 2022 referred to above, any Taxable Person shall submit an application for Tax Registration in accordance with the timelines prescribed in Articles 3, 4 and 5 of this Decision.
Article 3 – Timeline for the Tax Registration of Resident Juridical Persons
1. A juridical person that is a Resident Person, incorporated or otherwise established or recognised prior to the effective date of this Decision, shall submit the Tax Registration application, in accordance with the following table:
| Date of Licence issuance irrespective of year of issuance | Deadline for submitting a Tax Registration application |
| 1January – 31 January | 31May 2024 |
| 1February – 28/29 February | 31May 2024 |
| 1March – 31March | 30June 2024 |
| 1April – 30April | 30June 2024 |
| 1May – 31May | 31July 2024 |
| 1June – 30June | 31August 2024 |
| 1July – 31July | 30September 2024 |
| 1August- 31August | 31October 2024 |
| 1September – 30 September | 31October 2024 |
| 1October – 31October | 30November 2024 |
| 1November – 30 November | 30November 2024 |
| 1 December – 31 December | 31December 2024 |
| Where a person does not have a Licence at the effective date of this Decision | (3) three months from the effective date of this Decision |
1. For the purposes of Clause 1 of this Article, where a juridical person has more than one Licence, the Licence with the earliest issuance date shall be used.
A juridical person that is a Resident Person incorporated or otherwise established or recognised on or after the effective date of this Decision, shall submit a Tax Registration application, in accordance with the following table:
| Category of juridical persons | Deadline for submitting a Tax Registration application |
| A person that is incorporated or otherwise established or recognised under the applicable legislation in the State, including a Free Zone Person | (3) three months from the date of incorporation, establishment or recognition |
| A person that is incorporated or otherwise established or recognized under the applicable legislation of aforeign jurisdiction that is effectively managed and controlled in the State | (3) three months from the end of the Financial Year of the person |
Article 4 – Timeline for the Tax Registration of Non-Resident Juridical Persons
1. A juridical person, that is a Non-Resident Person prior to the effective date of this Decision, shall submit a Tax Registration application in accordance with the following table:
| Category of juridical persons | Deadline for submitting a Tax Registration application |
| A person that has a Permanent Establishment in the State | (9) nine months from the date of existence of the Permanent Establishment |
| A person that has a nexus in the State | (3) three months from the effective date of this Decision |
2. A juridical person, that is a Non-Resident Person on or after the effective date of this Decision, shall submit a Tax Registration application in accordance with the following table:
| Category of juridical persons | Deadline for submitting a Tax Registration application |
| A person that has a Permanent Establishment in the State | (6) six months from the date of existence of the Permanent Establishment |
| A person that has a nexus in the State | (3) three months from the date of establishment of the nexus |
Article 5 – Timeline for Tax Registration of Natural Persons
A natural person conducting a Business or Business Activity in the State shall submit a Tax Registration application in accordance with the following table:
| Category of natural persons | Deadline for submitting a Tax Registration application |
| A Resident Person who is conducting a Business or Business Activity during the 2024 Gregorian calendar year or subsequent years whose total Turnover derived in a Gregorian calendar year exceeds the threshold specified in the relevant tax legislation | 31March of the subsequent Gregorian calendar year |
| A Non-Resident Person who is conducting a Business or Business Activity during the 2024 Gregorian calendar year or subsequent years whose total Turnover derived in a Gregorian calendar year exceeds the threshold specified in the relevant tax legislation | (3) three months from the date of meeting the requirements of being subject to tax |
Article 6 – Late Registration for Corporate Tax
Where Persons referred to in Articles 3, 4 and 5 of this Decision fail to submit a Tax Registration application as per the timelines stated above, Administrative Penalties shall be applied in accordance with Cabinet Decision No. 75 of 2023 referred to above.
Article 7 – Abrogation of Conflicting Provisions
All provisions contrary to or inconsistent with the provisions of this Decision shall be abrogated.
Article 8 – Publication and Application of this Decision
This Decision shall be published in the Official Gazette and shall come into effect as of 1 March 2024.
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