Registration of Juridical Persons

Contents

1. Glossary

2. Introduction

1. 2.1. Overview

   1. 2.1.1. Short brief

      2.1.2. Purpose of this guide

      2.1.3. Who should read this guide?

      2.1.4. How to use this guide

      2.1.5. Legislative references

      2.1.6. Status of this guide

3. Corporate Tax Registration

4. Overview of the Corporate Tax Registration process

1. 4.1. Who can register for Corporate Tax?

   1. 4.1.1. Persons already registered for VAT and Excise Tax

      4.1.2. Tax Agents for Corporate Tax registering on behalf of another Person

      4.1.3. Persons not registered for VAT and Excise Tax

   4.2. How to register

   1. 4.2.1. The Corporate Tax Registration process

      4.2.2. Tax Registration application processing time

   4.3. Key documentation requirements for Corporate Tax Registration purposes

   4.4. Obligations once registered

5. Taxable Persons and Exempt Persons

1. 5.1. Who is a Taxable Person?

   5.2. Who is an Exempt Person?

   1. 5.2.1. Automatically Exempt Persons

      5.2.2. Exempt Persons if they notify the Ministry, and meet relevant conditions

      5.2.3. Exempt Persons if listed in a Cabinet Decision and meet relevant conditions

      5.2.4. Exempt Persons upon application to the FTA

   5.3. What is Exempt Income?

6. Resident juridical persons

1. 6.1. LLCs, public / private joint stock companies incorporated in the UAE

   6.2. Foreign entities that are effectively managed and controlled in the UAE

   6.3. Branches of UAE companies

   6.4. Resident juridical persons eligible for small business relief

7. FTA power to register a Person for Corporate Tax

8. Corporate Tax Deregistration

9. Updates and Amendments