When must a company register for Corporate Tax?

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.

7. FTA power to register a Person for Corporate Tax If the FTA believes that a Person is a Taxable Person and should have registered for Corporate Tax but has failed to do so, the FTA can, at its discretion and based on information available to the FTA, register a Person for Corporate Tax.45 A Person has the right to appeal against a tax assessment issued following a registration initiated by the FTA if they disagree with such a decision. Example 17: The FTA registering a Person for Corporate Tax Company ABC is a UAE resident company that was incorporated in Dubai in 2014. It is not VAT registered, and as a result the company did not receive automated communications about registering for Corporate Tax from the FTA. In 2026, the company still had not registered for Corporate Tax despite the fact that it should have applied to be registered as the company had met the definition of a Taxable Person for Corporate Tax purposes. The FTA has the power to register Company ABC for Corporate Tax effective from the date it should have registered from, as the company is within the scope of the Corporate Tax Law from that date. 45 Article 51(3) of the Corporate Tax Law. Corporate Tax Guide I Registration of Resident Juridical Persons I CTGRJP1 29

Article 2 – Requirements for the Registration of the Unincorporated Partnership 1. For the purposes of Clause 2 of Article 51 of the Corporate Tax Law, the partners in an Unincorporated Partnership that is not treated as a Taxable Person in its own right must appoint one of the partners to be the authorised partner to act on behalf of all the partners in relation to registration for Corporate Tax purposes. 2. The authorised partner shall be required to submit an application to the Authority to register the Unincorporated Partnership for purposes of Corporate Tax according to the forms specified by the Authority in order to obtain a Tax Registration Number, in accordance with the following: a. For an Unincorporated Partnership whose first Financial Year ended prior to the effective date of this Decision, such Unincorporated Partnership shall submit the Tax Registration application on or before 31 August 2025. b. For an Unincorporated Partnership whose first Financial Year did not end prior to the effective date of this Decision, such Unincorporated Partnership shall submit the Tax Registration application within a period not exceeding (3) three months from the end of Federal Tax Authority Decision No. 5 of 2025 – Unofficial translation 2 the first Financial Year of the Unincorporated Partnership.

Article 5 – Date of Formation of or Joining a Tax Group 1. For the purposes of Clause (1) of Article (41) of the Corporate Tax Law, the application to form a Tax Group or to join an existing Tax Group must be submitted to the Authority before the end of the Tax Period within which the formation of or joining a Tax Group is requested. 2. The application referred to in Clause (12) of Article (40) of the Corporate Tax Law must be made before the end of the relevant Tax Period. 3. For the purposes of Clause (2) of this Article, the new Parent Company should meet the conditions specified in Clause (1) of Article (40) of the Corporate Tax Law from the beginning of the relevant Tax Period. 4. For the purposes of paragraph (b) of Clause (12) of Article (40) of the Corporate Tax Law, where a Parent Company transfers its entire Business to another member of the same Tax Group and the Parent Company ceases to exist as a result of this transfer, the Parent Company shall be replaced by that member as of the date the transfer is effective. 5. Subject to Clause (1) of this Article, a newly established juridical person may join an existing Tax Group from the date of its incorporation where that juridical person is either of the following: a. A newly established Subsidiary. b. A newly established Parent Company replacing the existing Parent Company of the Tax Group under paragraph (a) of Clause (12) of Article (40) of the Corporate Tax Law. Ministerial Decision No. 301 of 2024 – As published by the Ministry of Finance 3