You can login into the EmaraTax account using your login credentials or using UAE Pass. If you have forgotten your password, you can use the 'Forgot password' feature to reset your password.

If you wish to login via UAE Pass, you will be redirected to UAE Pass portal. On successful UAE Pass login, you will be redirected back to the EmaraTax online user dashboard.

Step

Action

(1)

On successful login, the Taxable Person list screen is displayed. It displays the list of the Taxable Person linked to your EmaraTax user profile.

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Action

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Select the Taxable Person from the list and click 'View' to open the dashboard.

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Action

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Click ‘Actions' on the Corporate Tax tile within the Taxable Person Dashboard to initiate the Corporate Tax De-Registration application.

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Action

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Click ‘Deregister' to initiate the Corporate Tax De-Registration application.

The ‘Instructions and Guidelines’ page is designed to help you understand certain important requirements relating to Corporate Tax De-Registration in the UAE. It also provides guidance on what information you should have in hand when you are completing the De-Registration application.

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Action

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• A screen will appear with instructions and guidelines.

• Read the instructions and guidelines for Corporate Tax De-Registration and mark the checkbox to confirm.

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Action

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Click ‘Start’ to initiate the Corporate Tax De-Registration application.

• The application has been divided into two sections, each section being represented in the progress bar. The current section will get highlighted in blue color on the progress bar. As you move to the next steps, the completed sections will get highlighted in green color.

• In order to move from one section to the next, all mandatory fields of the current section must be entered. The fields which are optional are marked as optional next to the field name.

• You are requested to ensure that the documents submitted, supports the information entered by you in the application. This would help to avoid any rejection or resubmission of the application later.

• The taxpayer Corporate Tax registration details are pre-populated in the De-Registration application.

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Action

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Enter the 'Date of Cessation of Business or Business Activity'

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Action

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Select the 'Reason for Cessation of Business' from the drop down.

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Action

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Select the Reason as ‘Sale of Business

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Enter the ‘Date of Sale or Transfer of Business’

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Action

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Click to ‘Add Buyer/Transferee’

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Action

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Select ‘Natural Person’.

Add Buyer/Transferee Details.

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Action

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Enter all mandatory information and click on 'Add'.

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Action

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After entering the required information, click ‘Next Step’ to save and proceed to the next section.

This section highlights all the details entered by you across the application. You are required to review and submit the application.

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Action

(1)

After carefully reviewing all of the information entered on the application, mark the checkbox to declare the correctness of the information provided in the application.

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Action

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Click ‘Submit’ to submit the Corporate Tax De-Registration application.

After your application is submitted successfully, a Reference Number is generated for your submitted application. Note this reference number for future communication with the FTA.

What’s next?

• Once the De-Registration application is submitted, the FTA shall pre-approve, approve or reject the request and notify the registrant accordingly. Further, the FTA may ask to provide additional supporting documents.

• You may check your application status in the dashboard from time to time. Once the FTA confirms acceptance of your De-Registration application form, you will be notified of the pre- approval.

• You may also be required to submit a final tax return which will be generated by the EmaraTax. You will receive an email and an SMS notification informing you of the status of the application and requesting to complete the payment of the outstanding liabilities.

• Depending on your account balance status you may be required (or entitled) for tax payment (or refund). Please note, you will not be De-Registered unless you’ve paid all Tax and Administrative Penalties due and filed all Tax Returns including any outstanding returns as well as the final tax return. In case you have credit amount with the FTA, you are required to initiate the Refund process on FTA EmaraTax.

• Read the “What Next” and “Important Notes”.