No.

Yes. You are required to add all the owners and their respective shareholding percentage. The sum of the shareholding percentages across all the owners should be 100%.

Additional mandatory information has been introduced in your registration form in EmaraTax. As such, if you cannot find your draft registration amendment application in EmaraTax even though you had already created it in the old system, please submit a new registration amendment application in EmaraTax.

As some of your registration information may have become outdated (e.g. trade license, business activities), you will have to complete your "first amendment" application in EmaraTax by following the below steps:
 
1) Login to EmaraTax and navigate to your Taxable Person tile
2) Click on the "Actions" button on your VAT or Excise Tax tile to amend your registration application.
 
Once your first amendment application is approved by the FTA, an "Edit" option will be enabled in your “Actions”. Click on "Edit" and follow the steps where you will find the option to link your customs registration number with your TRN. 

EmaraTax checks for duplicate Emirates IDs for all registrants. As such, the Emirates ID that you have provided in your registration application may have already been part of another registration application for a different Taxable Person account and that's why you received the pop-up message. Nevertheless, this pop-up message will not prevent you from proceeding with completing and submitting your registration application.

Yes.

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

UAE-resident businesses who make taxable supplies in the UAE must mandatorily register for VAT, provided the value of their taxable supplies and imports in the last 12 months exceeded, or is expected to exceed in the next 30 days, the mandatory registration threshold of AED375,000.
UAE-resident businesses who make taxable supplies in the UAE may voluntarily register for VAT if the value of their taxable supplies and imports, or taxable expenses, incurred in the last 12 months exceeded, or is expected to exceed in the next 30 days, the voluntary registration threshold of AED 187,500
Non-UAE-resident businesses that make taxable supplies in the UAE must also mandatorily register for VAT, regardless of the value of its taxable supplies and imports, where there is no other person obligated to pay the due tax on these supplies in the UAE.

Filing and payment of VAT returns should happen by the 28th day of the month following the end of the VAT accounting period unless that day falls on a non-working day or public holiday. Details of the payment due date for the first VAT return will be shown on your VAT registration certificate. Subsequent due dates will be shown on the “Required actions” in your dashboard once you log on to the Emaratax portal.

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

You can use the VAT edit option, to edit and update your VAT registration data in case of any event or change of circumstances that does not require approval from FTA and the changes will be reflected immediately in their VAT registration post submission of the edit application like To edit your VAT Registration, click ‘Actions’ in the "Value Added Tax" title. 
Select ‘Edit’ to start editing your VAT registration.

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

UAE-resident businesses who make taxable supplies in the UAE must mandatorily register for VAT, provided the value of their taxable supplies and imports in the last 12 months exceeded, or is expected to exceed in the next 30 days, the mandatory registration threshold of AED375,000.
UAE-resident businesses who make taxable supplies in the UAE may voluntarily register for VAT if the value of their taxable supplies and imports, or taxable expenses, incurred in the last 12 months exceeded, or is expected to exceed in the next 30 days, the voluntary registration threshold of AED 187,500
Non-UAE-resident businesses that make taxable supplies in the UAE must also mandatorily register for VAT, regardless of the value of its taxable supplies and imports, where there is no other person obligated to pay the due tax on these supplies in the UAE.

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

The information given below is intended to help determine your eligibility to apply for this service:
For VAT registration 

1. By businesses resident in the GCC
• If you have a Place of Residence in the UAE and are making supplies of goods/services in the UAE, you are required to register for VAT when either:
o Your taxable supplies or expenses was more than AED375,000 in any past period of 12 months or less
o Or, you expect that your taxable supplies or expenses will be more than AED375,000 in the next 30 days

 

• Alternatively, if you are not required to register, you will be eligible to apply for registration if either:
o Your taxable supplies or expenses were more than AED187,500 in the last 12 months or less
o Or, you expect that taxable supplies or expenses will be more than AED187,500 in the next 30 days

 

2. By Federal or Emirate Government Bodies and Charities
• All Designated Government Bodies and Designated Charities must register for VAT purposes, subject to relevant entity being listed in Cabinet Decision. More details on this subject can be obtained from the FTA if required.

 

3. By businesses resident outside the GCC
• You are required to register if you are making or expect to make supplies of goods or services in the UAE and there is no other person who is required to account for the VAT due in the UAE on your behalf.

 

For exception from VAT registration 

• You may apply for exception from VAT registration if you only make zero-rated supplies and do not import any goods or services that are subject to reverse charge. You are not eligible for exception from VAT registration if you make zero-rated supplies along with standard rated supplies. The following supplies are eligible for zero-rating: 

o Exports 
o Certain international transportation services
o Certain aircraft or vessels
o Certain investment precious metals
o First supply of certain buildings
o Crude oil and natural gas 
o Certain educational services
o Certain healthcare services

Option One: Update your customs registration number on your registration profile with the Federal Tax Authority (FTA) by logging onto the FTA’s e-Services portal. Multiple customs registration numbers can be provided by selecting Edit option and adding the details. 
Option Two:
 • Provide the customs department office with your TRN.
 • The customs department officer can verify the TRN by logging onto the e-Services portal or by visiting the FTA website (https://tax.gov.ae/) and by using the feature of TRN verification.
 • Once the customs department office verifies the TRN ownership, the customs department can update your TRN on the customs department system.

1.Sign-up for an EmaraTax account through the FTA’s website and activate it
2.Access the EmaraTax account dashboard
3.Create New Taxable Person Profile.
4.Click on “View” to access the Taxable Person Account.
5.Click on “Register” under “Value Added Tax”
6.Complete the registration process.

Please check the user guide to link the tax registration number to the new email through the link below:
https://tax.gov.ae/DownloadOpenTextFile?fileUrl=en/VAT_General_Procedures/Link_TRN_to_new_email/Link_TRN_to_New_Email_Address_EN.pdf

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.