Ministry of Finance announces AED10,000 penalty for late Corporate Tax Registration
l translation
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Date of Licence issuance irrespective of year of issuance |
Deadline for submitting a Tax Registration application |
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1 January – 31 January |
31 May 2024 |
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1 February – 28/29 February |
31 May 2024 |
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1 March – 31 March |
30 June 2024 |
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1 April – 30 April |
30 June 2024 |
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1 May – 31 May |
31 July 2024 |
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1 June – 30 June |
31 August 2024 |
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1 July – 31 July |
30 September 2024 |
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1 August – 31 August |
31 October 2024 |
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1 September – 30 September |
31 October 2024 |
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1 October – 31 October |
30 November 2024 |
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1 November – 30 November |
30 November 2024 |
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1 December – 31 December |
31 December 2024 |
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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 |
- 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:
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Category of juridical persons |
Deadline for submitting a Tax Registration application |
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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 |
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A person that is incorporated or otherwise established or recognised under the applicable legislation of a |
(3) three months from the end of the Financial Year of the person |