The steps involved in registering for the Corporate Tax in the UAE is stated below:
- Log into the EmaraTax platform using your log in credentials or UAE pass. On successful login, the EmaraTax online user dashboard will be displayed.
- The list of taxable persons linked to your EmaraTax user profile is displayed on the dashboard. If there is no taxable person linked to your profile, the list will be empty and you will need to create a Taxable person.
- To create a new Taxable person, enter mandatory details and click ‘create’ for the new Taxable Person to be displayed on the list.
- Select 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 with guidelines and instructions will appear, once the instructions are read the checkbox needs to be marked to confirm.
- To initiate the Corporate Tax registration application, click ‘Start’.
- The application is divided into number of short sections and the progress bar displays the number of sections required to complete the application.as you enter the information and progress to the next section successfully the previous section will be highlighted in green.
- To move from one section to the next all mandatory fields of the current section must be entered.
- All documents submitted must support the information entered into the application to avoid any rejection of re-submission of application later.
- Now, select the entity type of your business from the list in the entity details section. You will be able to see the following list of entity types and 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 available only for the below given entity and sub-types:
- Legal Person – UAE Public Joint Stock Company
- Legal Person – UAE Private Company (Incl. an Establishment)
- After completing all Mandatory fields, click ‘Next Step’ to save and proceed to the ‘Identification Details’ section.
- Depending in 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.
- 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. After completing all mandatory fields, click on ‘next step’ to save and proceed to the ‘authorized signatory section’.
- Click ‘add signatory’ to enter the Authorized Signatory details. After entering the required information, click add.
- After completing all mandatory fields, click ‘Next Step’ to save and proceed to the ‘Review and Declaration’ section. After carefully reviewing all the information, mark the checkbox and click ‘Submit’ to submit the Corporate Tax Registration Application.
Once the submission is done successfully, an application submission acknowledgement will be sent from the FTA. At ATC group, our TAX consultants are here to assist with any queries you might have regarding the Tax laws of the country to stay compliant and avert any penalties associated with non-compliance.