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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

Resident Juridical Person

Incorporated under the laws of the UAE

  • Under mainland legislation or applicable free zone regulations
  • Also includes juridical persons created by a specific statute / decree

 

Foreign incorporated but effectively managed and controlled in UAE

  • Needs to be determined with regard to specific facts and circumstances
  • One of the key factors being where key management and commercial decisions related to strategic and policy matters necessary for the conduct of the company’s business are regularly and predominantly made in the UAE
 
 

 

 

 

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Page last updated: : Dec 28, 2023
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