In this particular scenario, it is not advisable for your company’s employees to link their individual UAE Pass account to the company's EmaraTax account. The employees will need to create their individual EmaraTax accounts. The company's EmaraTax account admin user provides "Write" or "Display" access to each of these employees’ individual EmaraTax accounts using the "User Authorization" functionality in EmaraTax. Once this is completed, each employee can link their respective UAE Pass account with their EmaraTax account.

All taxable persons are required to register for UAE Corporate Tax and obtain a Corporate Tax Registration Number as per the UAE Corporate tax law and following implementing decisions.
-The Federal Tax Authority may also request certain Exempt Persons to register for UAE CT.
- UAE branches of domestic companies are an extension of their “parent” or “head office” and are not considered separate legal entities. Therefore, UAE branches of a domestic juridical person are not required to separately register or file for UAE CT. 
-  Please click on the link below  for FAQs https://tax.gov.ae/en/faq.aspx

The FTA will take within 20 Working days to review the application.

All taxable persons are required to register for UAE Corporate Tax and obtain a Corporate Tax Registration Number as per the UAE Corporate tax law and following implementing decisions.
-The Federal Tax Authority may also request certain Exempt Persons to register for UAE CT.
- UAE branches of domestic companies are an extension of their “parent” or “head office” and are not considered separate legal entities. Therefore, UAE branches of a domestic juridical person are not required to separately register or file for UAE CT. 
-  Please click on the link below  for FAQs https://tax.gov.ae/en/faq.aspx

Registering as a natural person and registering as a legal person are different processes with different requirements and responsibilities. Also, the user profile is linked to all tax accounts, including corporate tax, value-added tax and excise tax, and therefore the registered person must apply to deregister the old TRN, once the existing TRN is deregistered, you can then apply for registration with the appropriate legal entity.  If meets certain conditions, you can also wait for the system to activate the feature of changing the legal type.

Companies resident in the country can request to form a tax group and be treated as a single taxable person, provided that the parent company resident in the country owns (directly or indirectly) at least 95% of the capital and voting rights in each company.

The formation of a tax group requires that the parent company or any of its subsidiaries not be an exempt person or entity in the free zone that benefits from the application of the free zone corporate tax at a rate of 0%. All companies must have the same fiscal year and prepare their financial statements using the same accounting standards

Tax is the means by which governments raise revenue to pay for public services. Government revenues from taxation are generally used to pay for things such public hospitals, schools and universities, defence and other important aspects of daily life.

A direct tax is collected by a government from the person on whom it is imposed (e.g., income tax, corporate tax).

An indirect tax is collected for a government by an intermediary (e.g. a retail store) from the person that ultimately pays the tax (e.g., VAT, Sales Tax).

The terms “Business” and “Business Activity” as defined in the Corporate Tax Law identify when the activities of certain persons give rise to a UAE CT liability by considering the person to be a taxable person.

“Business” means any economic activity, whether continuous or short term, conducted by any person. It is implied that a business is conducted with a profit motive, and that there is the existence of some system and organisation to the activity conducted. However, a business or business activity for UAE CT purposes does not lose its identity simply because it does not make a profit.

For the application of the Corporate Tax Law to companies and other juridical persons, all activities conducted and assets used or held will generally be considered activities conducted, and assets used or held, for the purposes of a “Business”.

Individuals can earn income from wages and salaries, investments or from practising a commercial, industrial or professional activity, either directly or as sole proprietor of a business. For natural persons, a Cabinet Decision will be issued in due course specifying further information on what would bring a natural person within the scope of UAE CT.

The information on this page is meant to provide guidance on the UAE Corporate Tax (CT) regime. The Federal Decree-Law No.47 of 2022 on the Taxation of Corporations and Businesses (Corporate Tax Law) can be found at: here. 

Nothing in these questions and answers should be interpreted as legal or tax advice, and it should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every case. These questions and answers are not intended to address all aspects of the UAE CT regime and taxpayer specific circumstances should be considered when using these questions and answers for individual or business decisions. 

These questions and answers are subject to change without notice. Further information and guidance on the technical details and other specifics of the UAE CT regime will be made available in due course.

CT is a form of direct tax levied on the net income or profit of corporations and other businesses. CT is sometimes also referred to as “Corporate Income Tax” or “Business Profits Tax” in other jurisdictions.

Where no election is made or the income of the foreign branch or permanent establishment is not eligible for an exemption from CT, the UAE CT payable on the income of the foreign branch or permanent establishment can be reduced by the corporate tax (or similar) paid on the relevant income in the foreign jurisdiction. 

The term “Natural Person” in the Corporate Tax Law means an individual.

To check the application status on EmaraTax:
1. Log in to your EmaraTax account.
2. Click “View” under the relevant Taxable Person profile.
3. Next to  Corporate Tax, click the three dots (…) under the Action column, then select “View Application History.”
4. The application status will be shown under the Status tab.
Additionally, you may check the application status through the TARA chatbot available on the FTA website by using the Application Reference Number

UAE CT applies to juridical persons incorporated in the UAE and juridical persons effectively managed and controlled in the UAE, as well as to foreign juridical persons that have a permanent establishment (see section Foreign persons) in the UAE (see question ‘Who is considered resident for UAE CT purposes?’ under section Scope and rate).
Individuals will be subject to CT only if they are engaged in a business or business activity in the UAE, either directly or through an unincorporated partnership or sole proprietorship. A Cabinet Decision will be issued in due course specifying further information on what would bring a natural person within the scope of UAE CT.      

Yes – the UAE CT does not differentiate between nationality or residence. Juridical persons that are incorporated or resident in the UAE, or that have a permanent establishment in the UAE, will be subject to UAE CT. This applies irrespective of the residence and nationality of the individual founders or (ultimate) owners of the entity.

The Federal Tax Authority has launched an initiative to waive the AED 10,000 administrative penalty for late Corporate Tax registration, subject to meeting specific conditions.
Condition to Benefit from the Waiver:
The waiver will apply provided that the business submits its first Corporate Tax return (or Annual Declaration for exempt persons) within 7 months from the end of the first Tax Period.
The Waiver Applies to the Following Cases:
Businesses that registered late
Businesses that have not yet registered
Businesses that were issued a late registration penalty, whether the penalty is paid or unpaid
Refund of Paid Penalty
-If the penalty has already been paid, the amount will be refunded to the taxpayer’s tax account once the first Corporate Tax return (or Annual Declaration) is submitted within the required 7-month timeframe.

The taxable income for a Tax Period is the accounting net profit (or loss) of the business, after making adjustments for certain items as defined in the Corporate Tax Law. 

Withholding tax is a form of Corporate Tax collected at source by the payer on behalf of the recipient of the income. Withholding taxes exist in many tax systems and typically apply to the cross-border payment of dividends, interest, royalties and other types of income. 

In-force International agreements (including international agreements for the avoidance of double taxation) to which the UAE is a party should be considered under the UAE CT regime. In case of a conflict between the Corporate Tax Law and an international agreement with respect to the right to tax a certain item of income, the relevant international agreement may limit the application of UAE CT.

The Corporate Tax Law makes a distinction between unincorporated and incorporated partnerships. 

“Unincorporated Partnerships” (as defined in the Corporate Tax Law) are essentially a contractual relationship or arrangement between two or more persons, as opposed to being a distinct juridical person separate from their partners / members. Unincorporated partnerships are treated as ‘transparent’ for UAE CT purposes. This means that an unincorporated partnership is not subject to UAE CT in its own right. Instead, each partner is subject to UAE CT on their share of the income from the business conducted through the partnership.

Incorporated partnerships include limited liability partnerships, partnerships limited by shares and other types of partnerships where none of the partners have unlimited liability for the partnership’s obligations or other partners' actions. Such partnerships are subject to CT in the same manner as a corporate entity (see section ‘Juridical persons’).