In order to avoid administrative fines … an invitation to register for corporate tax before the end of March

The Federal Tax Authority called on natural persons subject to corporate tax to submit registration requests for corporate tax no later than March 31, 2025 to avoid administrative fines.

The commission stressed that if a natural person performs business or business activity in the country during a Gregorian year, or the years after it, and his total revenue in that calendar year exceeds one million dirhams, this natural person is subject to tax and must register for the purposes of corporate tax in A maximum date of March 31 of the subsequent calendar year for the year in which its total revenue exceeds one million dirhams, as well as it must comply with all the obligations related to corporate tax.

A guide issued by the authority recently, regarding the registration of natural persons to increase awareness about the registration of natural persons for corporate tax, that the first possible tax period for the natural person who practices business or business activity is the Gregorian year 2024.

He pointed out that, for example, if a natural person performs business or business activity in the country during the Gregorian year 2024, and his revenues exceeded one million dirhams on July 31, 2024, he will have to submit an application for registration for corporate tax purposes no later than March 31, 2025, and thus will be required He must submit the approval of the corporate tax no later than September 30, 2025, and in the event that the natural person who must register for corporate tax purposes does not submit the tax registration request during the specified period, he will impose an administrative fine of 10 thousand dirhams.

Corporate tax

The guide explained that the “natural person” means a person, whatever his age, whether he is a resident of the state or anywhere else, and the natural person is subject to corporate tax to the extent that he practices business or business activity in the state, and this includes individual facilities and individual partners in the joint coalitions that They practice business or business activity in the country.

The authority called on all the concerned persons to view the corporate tax law, executive decisions, guidelines, public clarifications and other related awareness issues available through the website of the Federal Tax Authority.

The authority confirmed that registration for corporate tax is available through the “Emirates Tax” platform, which provides digital tax services around the clock, which includes an explanation of the procedures for registration in steps characterized by ease and clarity.

The Authority also issued a corporate tax registration guide “The User for Tax Forces Guide”, which includes a detailed explanation of how to register through the “Emirates Tax” platform.

She pointed out that in the context of her efforts to facilitate and simplify tax operations for taxpayers, the registrar for value -added tax or selective tax can enter directly to his account via the “Emirates Tax” platform, then complete the registration request for corporate tax so that after approval of the registration request obtaining a registration number For corporate tax purposes.

The authority added that new users can access the “Emirates Tax” platform and create an account by registering using the email and phone number, and once the user profile is created, the taxable subject can determine the registration option for corporate tax, and follow up the completion of the registration request for corporate tax.
The authority also provided the service of submitting registration requests for corporate tax through many government services providing centers “facilitating centers” deployed in the emirates of the country.