GTL Summary:

Article 13 mandates that all entities subject to Top-up Tax and Domestic Designated Filing Entities must register with the Federal Tax Authority (FTA). The FTA reserves the right to register entities at its discretion based on available information. Furthermore, entities must apply for deregistration if they cease to exist or fall out of the scope of the Decision. This article ensures a formal registry of in-scope MNEs is maintained for administrative and enforcement purposes under the Pillar Two framework.

Document Type: CD - Cabinet Decision
Law: DMTT (FDL No 60 of 2023)
Decision Number: cabinet-decision-142-article-13
Year: 2024
Country: 🇦🇪 UAE
Official Name: Article 13 - Registration and De-registration
Last updated at: 2026-03-23 15:38:06 UTC

Article 13 - Registration and De-registration

13.1 Any Entity that is subject to Top-up Tax pursuant to this Decision and a Domestic Designated Filing Entity, shall register with the Federal Tax Authority in the form and manner and within the timeline prescribed by it.

13.2 The Federal Tax Authority shall, at its discretion and based on information available to the Federal Tax Authority, have the ability to register an Entity for purposes of the implementation of this Decision effective from the date the Entity is required to register pursuant to Article 13.1.

13.3 A Entity shall file a tax deregistration application with the Federal Tax Authority where it ceases to exist or ceases to be in scope under Article 1, in the form and manner and within the timeline prescribed by the Federal Tax Authority.

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