Any entity classified as a Taxable Person is obligated to submit a Tax Registration application within the stipulated timelines in Federal Tax Authority Decision No. 3 of 2024 – Issued 22 February 2024, effective March 1, 2024.
I. Schedule for Tax Registration of:
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Resident Juridical Entities
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- Any juridical entity identified as a Resident Person, established or recognized prior to the enactment of this Decision, must file their Tax Registration application according to the following schedule:
|
License Issuance Date Range |
Deadline for Tax Registration |
|---|---|
|
1 January – 31 January |
31 May 2024 |
|
1 February – 28/29 February |
31 May 2024 |
|
1 March – 31 March |
30 June 2024 |
|
1 April – 30 April |
30 June 2024 |
|
1 May – 31 May |
31 July 2024 |
|
1 June – 30 June |
31 August 2024 |
|
1 July – 31 July |
30 September 2024 |
|
1 August – 31 August |
31 October 2024 |
|
1 September – 30 September |
31 October 2024 |
|
1 October – 31 October |
30 November 2024 |
|
1 November – 30 November |
30 November 2024 |
|
1 December – 31 December |
31 December 2024 |
In cases where a person lacks a license at the time of this Decision’s enactment, the deadline for submission is three months from the effective date of this Decision.
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- Multiple licenses: Should a juridical entity hold multiple licenses, the one with the earliest issuance date shall be utilized.
- Non-Resident Juridical Persons
Non-Resident Juridical Persons, established as such on or after the effective date of this Decision, must adhere to the following schedule when submitting their Tax Registration application:
|
Category of Juridical Persons |
Deadline for Tax Registration |
|---|---|
|
A person with a Permanent Establishment in the State |
6 months from the establishment date of the Permanent Establishment |
|
A person with a nexus in the State |
3 months from the establishment date of the nexus |
These provisions ensure timely compliance with Tax Registration requirements based on the presence or activities of Non-Resident Juridical Persons within the State.
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Natural Persons
Natural Persons engaged in Business or Business Activities within the State must submit their Tax Registration application according to the following schedule:
|
Category of Natural Persons |
Deadline for Tax Registration |
|---|---|
|
A Resident Person conducting Business during the 2024 calendar year |
31 March of the subsequent calendar year |
|
A Non-Resident Person conducting Business during the 2024 calendar year |
3 months from meeting tax requirements |
These timelines facilitate the timely submission of Tax Registration applications for Natural Persons based on their business activities and residency status within the State.
II. Late Registration for Corporate Tax
In case of failure to submit their Tax Registration application within the specified timelines, Administrative Penalties will be enforced in accordance with Cabinet Decision No. 75 of 2023.
III. CIT Registration can be done via this link:
Source: FTA Decision No. 3 of 2024 on Registration Timeline for Corporate Tax – For publishing.pdf
