The UAE Corporate Tax (CT) law has been
made applicable with effect from the
financial year beginning on or after 1 June
2023. One of the important requirements
of UAE CT Law was obtaining a CT
Registration number. Based on an earlier
FAQ issued by the Ministry of Finance, it
was provided that companies can register
before they file their first tax return.
However, Federal Tax Authorities have
issued Federal Tax Authority Decision No
3. of 2024, specifying timelines for
making an application for CT Registration,
which will be effective from 1 March
2024.