What documents are needed to register for Corporate Tax?

4.2.2. Tax Registration application processing time The FTA aims to review the registration application form and respond within 20 business days from the date on which the completed registration application is received. Where additional information has been requested by the FTA, the FTA will aim to respond to the applicant within 20 business days of receiving the additional information. If the additional information is not submitted within the timeframe specified by the FTA, the application shall be rejected and a new application will need to be submitted. Key documentation requirements for Corporate Tax Registration purposes The Corporate Tax Registration process has been designed to be simple and easy to complete for applicants. The information required to complete the registration application should be information that the applicant will already have, or is expected to have. Applicants should ensure that they have the documentation specified in Table 2 ready before starting the Corporate Tax Registration process. Table 2: Key documentation requirement for the Corporate Tax Registration process for resident juridical persons Documentation Requirement Trade Licence / Business Licence details (a copy to be uploaded) Mandatory Passport of the immediate owner who directly owns at least 25% of the shares of the juridical or Exempt Person (a copy of the photo page to be uploaded) Mandatory if the owner is an individual Emirates ID of the immediate owner who directly owns at least 25% of the shares of the juridical person (a copy of the front and back of the Emirates ID to be uploaded) Mandatory if the owner is an individual and a UAE resident Passport of authorised signatory (a copy of the photo page to be uploaded) Mandatory Emirates ID of authorised signatory (a copy of the front and back of the Emirates ID to be uploaded) Mandatory if authorised signatory is a UAE resident Proof of authorisation for the authorised signatory (either a copy of the power of attorney or memorandum of association to be uploaded) Mandatory Corporate Tax Guide I Registration of Resident Juridical Persons I CTGRJP1 14

4. The Tax Registration process for Corporate Tax 4.1. How to register An application to register for Corporate Tax can be made on the EmaraTax portal. A natural person who is already registered for Value Added Tax or Excise Tax can use his/her existing login details. A natural person that has not previously registered with the FTA will be required to create new login credentials the first time he/she accesses the EmaraTax portal. A step-by-step user guide on the Tax Registration process is available on the FTA website, and additional support can be accessed by contacting the FTA helpline on 80082923 during working hours. 4.2. The Tax Registration process A natural person who is required to register for Corporate Tax must submit a registration application along with the relevant supporting documentation to the FTA.14 The FTA will review each application and either approve or reject it. Once the application is approved, the FTA will issue the natural person with a Tax Registration Number. Figure 1: Overview of the Tax Registration process 14 Article 6(1) of Cabinet Decision No. 74 of 2023. Corporate Tax Guide | Registration of Natural Persons | CTGRNP1 19

Article 51 – Tax Registration 1. Any Taxable Person shall register for Corporate Tax with the Authority in the form and manner and within the timeline prescribed by the Authority and obtain a Tax Registration Number, except in circumstances prescribed by the Minister. 2. For the purposes of an exemption from Corporate Tax under this Decree-Law or for purposes of Clause 6 of Article 53 of this Decree-Law, the Authority may Federal Decree-Law No. 47 of 2022 and its amendments – Unofficial translation (as published by the Ministry of Finance) 54 require the relevant Person under paragraphs (e), (f), (g), (h) and (i) of Clause 1 of Article 4 of this Decree-Law, or the Unincorporated Partnership, as applicable, to register for Corporate Tax and obtain a Tax Registration Number. 3. The Authority shall, at its discretion and based on information available to the Authority, have the ability to register a Person for Corporate Tax effective from the date the Person became a Taxable Person.

Article 4 – Requirement to Register for Corporate Tax A Non-Resident Person that has a nexus in the State in accordance with Article (2) of this Decision shall be required to register for Corporate Tax with the Authority in accordance with Article (51) of the Corporate Tax Law.