Corporate Tax Self Registration is a procedure for qualifying companies to register for corporate tax in the UAE through the EmaraTax portal. The Corporate Tax Self Registration process seeks to assist businesses in registering for corporate tax in the UAE seamlessly and efficiently. The applicant can be either a natural person or a legal person (for example, a Public Joint Stock Company, Incorporated, Government body, etc.). The applicant must be eligible to register for Corporate Tax under the provisions of the Federal Decree Law Number 47 of 2022 on the Taxation of Corporations and Businesses.
Steps for Corporate Tax Self-Registration
The steps include;
Login to EmaraTax
To access Corporate Tax Self Registration, you will need to sign into your EmaraTax account using your EmaraTax login credentials or the UAE PASS. If you don’t have an EmaraTax account, you can create one by clicking on the Sign-Up link. If you have forgotten your password, you can easily reset it by clicking the ‘Forgot password?’ button.
Taxable Person Tile
Once you are logged in to the EmaraTax, identify the Taxable Person from the list provided and click on ‘View’ to be taken to the dashboard.
Corporate Tax Self Registration
To begin the Corporate Tax Self Registration process, click on ‘ .. ’ next to the Corporate Tax registration type then select ‘Register’.
Instructions and Guidelines
During the registration process, there are certain guidelines that should be followed, so one should read the guidelines provided by FTA before going through the registration process. This page aims to give details on some of the necessary provisions regarding the corporate tax registration in UAE, and the information that one should have before starting the application process.
Entity Details Section
The Corporate Tax Registration application is divided into five generalized sections, each of which corresponds to a progress bar at the top of the web page. The current section will be highlighted in blue. To go to the next section, all the required fields of the current section have to be filled. Some fields are said to be optional, and this is indicated next to each field’s name.
Table 1: Entity Details Section
| Field Name | Description |
|---|---|
| Entity Type | Select the entity type of your business from the drop-down list. |
| Entity Sub-Type | Select the entity sub-type of your business from the drop-down list. |
| Country of Registration/Incorporation | The country of registration or incorporation of your business. |
| Date of Incorporation | The date of incorporation of your business. |
| Qualifying Public Benefit Entity | Select ‘Yes’ if your business is a Qualifying Public Benefit Entity. |
| Cabinet Decision Number | Enter the Cabinet Decision Number if your business is a Qualifying Public Benefit Entity. |
| Corporate Tax Period | Enter the Corporate Tax Period for your business. |
Identification Details Section
The Identification Details Section involves providing your Main License Details and uploading your documents.
Table 2: Main License Details
| Field Name | Description |
|---|---|
| License Number | Enter your Main License Number. |
| License Expiry Date | Enter the expiry date of your Main License. |
| License Issuing Authority | Enter the authority that issued your Main License. |
Business Activities Details
In the Business Activities Details section, you need to provide details of your business activities related to your Trade License. To add multiple business activity, you just have to click the ‘Add Business Activity’ button.
Table 3: Business Activities Details
| Field Name | Description |
|---|---|
| Business Activity | Select the business activity related to your Trade License. |
| Nature of Business | Enter the nature of your business. |
| Business Activity Start Date | Enter the start date of your business activity. |
Contact Details Section
The Contact Details Section involves filling in the company’s address and contact information including your phone number and email address.
Authorized Signatory Section
The Authorized Signatory Section involves filling your business authorized signatory name, contact info, and Emirates ID number.
Review and Declaration Section
The Review and Declaration Section enables the applicant to view all information entered during application completion and make submission. You have to affirm the accuracy of the details provided in the application via a statutory declaration.
Post Application Submission
Following the successful submission of your application, a Reference Number is provided for the submitted application. Remember this reference number in case of any communication with FTA in the future. Upon submission of the completed application, the FTA will consider the application and inform the applicant about the decision.
Correspondences
The following may be some of the communication that taxpayers will get in relation to their Corporate Tax Self Registration application:
| Correspondence Type | Description |
|---|---|
| Acknowledgment | Confirmation of successful application submission. |
| Additional Info Request | Request for more information to aid application review. |
| Approval/Rejection Notification | Notification of application approval or rejection. |
| Draft Reminder | Reminder to complete a draft application within the regular time period. |
| Draft Auto Cancellation | Notification of automatic cancellation of a draft application due to inaction. |
| Auto Rejection Notification | Notification of automatic rejection of an application due to non-response to additional information request. |
Application History
After the Taxpayer submits an application for Registration of Corporate Tax, the application will be forwarded to FTA and the status will change to ‘In-Review’. After the submission of the application, it is possible to track the status of the application using the specific application number. Once the FTA approves the applications the registration process is over and the status of the application will be ‘Approved’. A legal document called the Registration Certificate will be issued to the Taxpayer by the FTA.
FAQs
Q: How do I log in to my EmaraTax account?
A: After creating an account on EmaraTax, you can use your username and password or UAE PASS to access your account.
Q: How long does it take to process a Corporate Tax Self Registration application?
A: The time taken in processing this application is dependent on the nature of the application and the quality and accuracy of the information that has been provided in the application.
Q: What happens if my Corporate Tax Self Registration application is rejected?
A: If your Corporate Tax Self Registration application has been rejected then you will receive a rejection notice from FTA and then you can apply for it again furnishing the necessary details.
In conclusion, Corporate Tax Self Registration in the UAE can be done by accessing the FTA EmaraTax. It is recommended that clear and detailed information be provided to prevent any possibility of a delay or rejection. In general, to avoid the rejection of a corporate tax registration application one must seek professional advice from expert corporate tax consultants in UAE to streamline the process and avoid delay.
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