Waiver Conditions

To qualify for the waiver of the penalty for late corporate tax registration, the taxable person must submit the tax return within seven (7) months from the end of the first tax period.

As for persons exempt from corporate tax, they are required to submit the annual declaration within seven (7) months from the end of their first financial year.

Target Group

All entities required to register for Corporate Tax who have either incurred an administrative penalty due to late submission of the registration application or have not yet submitted their registration application.

Cases Where the Waiver Applies

• 1
  Scenario 1:

  The taxpayer completed the registration process and was issued a penalty for late registration, which has not yet been paid. The taxpayer then submitted the tax return within seven (7) months from the end of the first tax period.

  The individual will be exempted from the penalty.

• 2
  Scenario 2:

  The taxpayer completed the registration and was issued a penalty for late registration, which has not yet been paid. The taxpayer has not yet submitted the tax return for the first tax period.

  In this case, the taxpayer must submit the tax return or the annual declaration within seven (7) months from the end of the first tax period, and the penalty will be waived.

• 3
  Scenario 3:

  The taxpayer completed the registration and was issued a penalty for late registration, which has already been paid. However, the tax return for the first tax period has not yet been submitted.

  In this case, the taxpayer must submit the tax return or the annual declaration within seven (7) months from the end of the first tax period. The paid amount will be refunded to their tax account.

• 4
  Scenario 4:

  The taxpayer completed the registration, was issued a penalty for late registration, and has already paid the penalty. The taxpayer also submitted the tax return within seven (7) months from the end of the first tax period.

  In this case, the amount paid will be refunded to their tax account.

• 5
  Scenario 5:

  The taxpayer has not submitted a corporate tax registration application.

  In this case, the taxpayer must complete the registration and submit the tax return or the annual declaration within seven (7) months from the end of the first tax period. The penalty will be waived if it is imposed.

To benefit from the waiver, submit your registration applications and tax returns or annual declarations via the EmaraTax platform.

Click here

For more information on Corporate Tax, please refer to the guide at the following link:

Click here