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Document Type: FTA - Federal Tax Authority Decision
Law: CIT (FDL No 47 of 2022)
Decision Number: 6
Year: 2023
Country: đŸ‡ĻđŸ‡Ē UAE
Official Name: Federal Tax Authority Decision No. 6 of 2023 - Issued 7 Apr 2023 (Effective from 1 June 2023)

Tax Deregistration Timeline for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Federal Tax Authority Decision No. 6 of 2023 - Issued 7 Apr 2023 (Effective from 1 June 2023)

This is not an Official Translation:

Tax Deregistration Timeline for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

Federal Tax Authority Decision No. 6 of 2023

Issued 7 Apr 2023 – (Effective from 1 June 2023)

[See GTL Notes]

The Chairman of the Board of Directors of the Federal Tax Authority has decided:

  • Having reviewed the Constitution,

  • Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,

  • Federal Decree-Law No. 28 of 2022 on Tax Procedures,

  • Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses,

  • Cabinet Decision No. 36 of 2017 on the Executive Regulation of Federal Law No. 7 of 2017 on Tax Procedures, and its amendments,

  • Decision of the Chairman of the Board of Directors No. 9 of 2021 on the Delegation to the Vice Chairman of the Board of Directors of the Federal Tax Authority, and

  • Pursuant to the approval of the Board of Directors on the policy of tax deregistration timeline, at the twenty-fifth meeting held on 28 February 2023.

Article 1 - Definitions

The words and expressions contained in this Decision shall have the same meaning assigned against each in the Federal Decree-Law No. 47 of 2022 referred to above, unless the context otherwise requires.

Article 2 - Timeline to Apply for Tax Deregistration

For the purposes of Clause 1 of Article 52 of Federal Decree-Law No. 47 of 2022 referred to above, the Tax Deregistration application shall be filed in accordance with the following timelines:

  1. The natural Person shall file a Tax Deregistration application within 3 months of the date of cessation of the Business or Business Activity.

  2. The juridical Person shall file a Tax Deregistration application within 3 months of the date the entity ceases to exist, cessation of the Business, dissolution, liquidation or otherwise.

Article 3 - Abrogation of Conflicting Provisions

Any provisions contrary to or inconsistent with the provisions of this Decision shall be abrogated.

Article 4 - Implementation of the Decision

This Decision shall be published in the Official Gazette and shall come into effect as of 1 June 2023.