FAQs  Article 51: Tax Registrtaion

Source: https://mof.gov.ae/corporate-tax-faq/

1. What is a self-assessment regime?

A self-assessment regime is one where taxpayers are responsible for calculating, reporting and paying their taxes.

2. Who will be required to register for UAE CT purposes?

All taxpayers, as prescribed by the Minister, will be required to register for UAE CT and obtain a Corporate Tax Registration Number. The Federal Tax Authority may also request certain Exempt Persons to register for UAE CT.

3. When do I register for UAE CT?

Taxpayers are required to register before they file their first CT return.

4. Is there a registration threshold for UAE CT?

There is no registration threshold for UAE CT.

5. How do I register for UAE CT?

Taxpayers will be able to electronically register for UAE CT through the website of the Federal Tax Authority. Further guidance on this will be provided in due course.

6. I am already registered for VAT purposes. Do I have to register for UAE CT?

Yes. Taxpayers will be required to register for UAE CT (and update their details, if required), even if they are already registered for VAT.