Corporate Tax Registration in UAE

FTA opened Corporate Tax Registration

FTA is now inviting businesses to register for UAE Corporate Tax, the registration is opened for two types of legal persons:

Private Companies including an Establishment.
Public Joint Stock Companies.
FTA will announce registration of other legal persons later.

How to Register:

Login to EmaraTax portal if you do not have an account then create one. The CT Registration is different than VAT Registration. In case of UAECT registration, all businesses are required to register irrespective of its size and location except the exempt business.

Tax Registration process requires some basis knowledge and familiarity with EmaraTax portal. You would be needing information like business legal structure, business and owners key information and legal documents. The process consists of several steps, each step must be completed with required and correct information before the system allow to move to net step. The system also allow you to save the application and complete later.

In absence of an inhouse finance team, it is highly recommended to contact Tax consultants in UAE to provide necessary advisory to complete the tax registration.

Registration Procedure:

You can login into the EmaraTax account using your login credentials or using UAE Pass. If you do not have an EmaraTax account, you can sign-up for an account by clicking the ‘sign up’ button. If you have forgotten your password, you can use the “forgot password” feature to reset your password.

If you login via your registered email and password, on successful login, the EmaraTax online user dashboard will be displayed. If you had opted for 2 factor authentication, you will be required to enter the OTP received in your registered email and mobile number to successfully login.

If you wish to login via UAE Pass, you will be redirected to UAE Pass. On successful UAE Pass login, you will be redirected back to the EmaraTax online user dashboard.

On successful login, the Taxable Person list screen is displayed. It displays the list of the Taxable Person linked to your EmaraTax user profile. If there are no Taxable Person linked to your user profile, this list will be empty and you would need to create a Taxable) Person.

To create a new Taxable Person, enter the mandatory details and click 'Create'. The new Taxable Person will be displayed in the list.

Select the Taxable Person from the list and click 'View' to open the dashboard.

Click ‘Register’ on the Corporate Tax tile within the Taxable Person dashboard to initiate the Corporate Tax registration application.

A screen will appear with guidelines and instructions. Read the guidelines and instructions for CT Registration and mark the checkbox to confirm. Click ‘Start’ to initiate the CT Registration application.

The application is divided into a number of short sections which deal with various aspects of the registration process. The progress bar displays the number of sections required to complete the application. The section you are currently in, is highlighted as blue. Once you progress to the next section successfully, the previous section will be highlighted as green.

In order to move from one section to the next, all mandatory fields of the current section must be entered. The fields which are optional are marked as optional next to the field name

You are requested to ensure that the documents submitted, support the information entered by you in the application. This would help to avoid any rejection or resubmission of the application later.

Select the Entity Type of your business from the list in the entity details section. Note that the input fields in this section may vary based on the entity type selected.

You will be able to see the following list of entity types and respective sub-types in the application:

Legal Person - UAE Public Joint Stock Company
Legal Person - UAE Private Company (incl. an Establishment)
Legal Person - UAE Partnership
Legal Person - Foreign Company
Legal Person - Club or Association or Society
Legal Person - Trust
Legal Person - Charity
Legal Person - Foundation
Legal Person - Federal Government Entity
Legal Person - Emirate Government Entity
Legal Person - Other
Natural Person - Individual
Natural Person - Sole Proprietorship/Establishment or Civil Company
Natural Person - Partner in a Partnership
Natural Person - Other

However, registration is currently only available for the below entity and sub-types:

Legal Person - UAE Public Joint Stock Company
Legal Person - UAE Private Company (incl. an Establishment)

You may click on ‘Save as draft’ to save your application and return to continue working on your application later.

After completing all the mandatory fields, click ‘Next Step’ to save and proceed to the 'Identification Details' section.

Depending on the ‘Entity Type’ selected, you are required to provide the main trade license details in the identification details section.

Click on 'Add Business Activities' to enter all the business activity information associated with the trade license.

Enter the mandatory business activity information and click on Add.

Click on ‘Add Owners’ to enter all the owners that have a 25% or more ownership in the entity being registered. Enter the mandatory owner information and click on Add.

Select ‘Yes’, if you have one or more branches, and add the local branch details. For each branch, enter the trade license details and associated business activities and owners list.

(The registration will be in the name of head office meeting the relevant criteria. Registration will not be performed in the name of Branch. Even if you are operating via branches in more than one Emirate, only one CT registration is required.)

After completing all mandatory fields, click ‘Next Step’ to save and proceed to the ‘Contact Details' section.

Enter the registered address details of the business.

(Do not use another company’s address (for example, your accountant). If you have multiple addresses, provide details of the place where most of the day-to-day activities of the business are carried out.
If you are a foreign business applying to register for UAE CT, you may choose to appoint a tax agent in the UAE. In such cases, provide the necessary details.)

After completing all mandatory fields, click ‘Next Step’ to save and proceed to the ‘Authorized Signatory' section.

Click 'Add Authorized Signatory' to enter the Authorized Signatory details.

After entering the required information for an Authorized Signatory, click ‘Add’

(Evidence of authorization may include a Power of Attorney or Memorandum of Association in the case of legal persons. You can add one or more Authorized Signatory, if required.)

After completing all mandatory fields, click ‘Next Step’ to save and proceed to the 'Review and Declaration' section.

After carefully reviewing all of the information entered on the application, mark the checkbox to declare the correctness of the information provided in the application.

Click ‘Submit’ to submit the Corporate Tax Registration application.

After your application is submitted successfully, a Reference Number is generated for your submitted application. Note this reference number for future communication with FTA.

What’s next?

Once the application is submitted, the FTA shall approve, reject or resubmit for additional information and notify the applicant accordingly.
If the FTA requires any further details from you in order to assist with the verification of your application, you will receive an email notification setting out the information required from you.
Once the FTA confirms acceptance of your application, you will be notified of the decision.
The status of your application in the dashboard will be updated accordingly. You may check your application status in the dashboard from time to time.

How we can help:

For further clarity and advisory, please contact Bens Chartered Accountants, our team will help your business to stay compliant and pay optimized tax.

It is important that businesses must consult the tax consultants in UAE on:

Tax Assessment.
Make necessary changes in processes, structure and approach.
Ongoing Tax Advisory and Return filing.

+971 4 44 33 612

info@bensauditors.com

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