Corporate Tax Registration for a Legal Entity
Our advisors are here to streamline the process by completing the Corporate Tax Registrations for all companies in UAE. We handle the submission of paperwork and guide you through the requirements to secure the correct Corporate Tax Registration, ensuring a smooth and compliant business launch.
The requirements for corporate tax registrations are:
- Valid Trade License Copy
- Valid Passport copies of the owner or shareholders
- Valid Emirates id copies of the owner or shareholders
- Memorandum of Association
- Contact details like Mobile number and Email address
- Complete Address of the company
- Corporate Tax Period
Group Corporate Tax Registration
Under the UAE Corporate Tax Law, a Corporate Tax group refers to a special arrangement where two or more resident companies can form a single taxable entity, subject to the conditions outlined in the law. This mechanism offers potential benefits for group companies, such as simplified tax compliance and consolidated tax reporting.
The requirements for the corporate tax group are:
- Each of the entities must have obtained their own corporate tax registrations.
- Group structure showing the representative member and the group members (stamped and signed by the authorized signatory).
- Stamped and signed “No objection letters” from each of the members to authorize the representative member to represent the group.
- Legal documents such as Memorandum of Association meeting the ownership criteria for corporate tax group registration.
- Copy of the Passport & Emirates ID of the Authorized Signatory representing the group.
Corporate Tax De-Registration for a Legal Entity
An entity must apply for Corporate Tax Deregistration when it ceases operations and applies for liquidation.
- The natural Person shall file a Tax Deregistration application within 3 months of the date of cessation of the Business or Business Activity.
- The juridical Person shall file a Tax Deregistration application within 3 months of the date the entity ceases to exist, cessation of the Business, dissolution, liquidation or otherwise.
