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Federal Tax Authority continues phase two of its Corporate Tax Awareness Campaign with a workshop for SMEs in Ras Al Khaimah Federal Tax Authority urges resident juridical persons with licenses issued in January and February to submit Corporate Tax registration applications by 31 May 2024 Federal Tax Authority urges business sectors to share suggestions for sustainably developing tax services, aligning with ‘Zero Government Bureaucracy Programme’ Federal Tax Authority: EmaraTax smart tax services application is a landmark step towards enhancing quality of the Authority’s services The Federal Tax Authority upgrades three key Services in line with UAE’s Government Services 2.0 Framework Federal Tax Authority Enables Taxpayers Subject to Corporate Tax to Submit Registration Requests at 23 Government Service Centres across Emirates The FTA Approves 27,330 Refund Requests Totalling AED 2.02 Billion for UAE Nationals Building New Residences Until 2023

Corporate Tax

Exempt Person: Failure to meet conditions

    

General Rule
Ceases to be an Exempt Person from beginning of the Tax Period in which conditions have not been met 
 
 		 Special Rule
Ceases to be deemed an Exempt Person from the day it fails to meet the conditions, if there is a tax avoidance purpose
 
 		 Exception
Remains exempt where failure to meet conditions is due to liquidation or termination, or failure is of a temporary nature and will be promptly rectified
 
 
  
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Page last updated: : Dec 28, 2023
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