This service guide outlines the mandatory process for Corporate Tax Registration with the United Arab Emirates Federal Tax Authority. It ensures compliance with the Corporate Tax Law for all applicable natural and juridical persons. The document highlights that natural persons must register if their relevant business revenue exceeds one million Dirhams within a calendar year, specifically excluding salary and personal investment income from this calculation. It details the required supporting documentation, such as trade licences and ownership proofs, while clarifying that domestic UAE branches are not treated as separate legal entities for registration purposes.