GTL Summary:

Article 6 of the Tax Procedures Law establishes the core obligations for tax registration in the UAE. It mandates that a Taxable Person must apply for registration with the Federal Tax Authority. Following registration, the person must use their Tax Registration Number (TRN) in all relevant correspondence. The article imposes a strict 20-business-day deadline for registrants to notify the Authority of any changes to their tax record information. It also specifies the requirement to apply for deregistration where applicable. The Executive Regulations are designated to outline the detailed procedures for registration, deregistration, and data amendments.

Document Type: Tax Law Article
Law: Tax Procedures (FDL No 28 of 2022, as amended)
Article Number: 6
Country: 🇦🇪 UAE
Location: Title 2 - Tax Obligations › Chapter 2 - Tax Registration
Order: 6
Last updated at: 2026-02-20 14:16:36 UTC

Title 2 - Tax Obligations

Chapter 2 - Tax Registration

Article 6 - Tax Registration, Deregistration and Amendment of Registration Data

  1. The Taxable Person must apply for registration with the Authority in accordance with the provisions of the Tax Law.

  2. A Registrant must do the following:

    1. Include his Tax Registration Number in all correspondence and transactions with the Authority and others in accordance with the provisions of the Tax Law.

    2. Inform the Authority, in the form and manner prescribed by the Authority, of the occurrence of any event that might require the amendment of information related to his Tax record kept by the Authority, within (20) twenty Business Days from the occurrence of such event.

    3. Apply for deregistration in accordance with the relevant conditions in the Tax Law.

  3. The Executive Regulations will specify the procedures for Tax Registration, deregistration, and amendment of registration data.

  4. The government bodies concerned with licensing a Person to conduct a Business shall notify the Authority within a maximum of (20) twenty Business Days of the issuance of any licence, in accordance with the provisions of the Executive Regulations.

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