The Federal Tax Authority (FTA) has launched a special initiative to support businesses in the UAE by waiving administrative penalties for late corporate tax registration—provided certain conditions are met. This initiative aims to assist taxpayers in fulfilling their obligations with greater ease.
Who Can Benefit?
All entities that are required to register for Corporate Tax, including:
Businesses that have not yet submitted their registration applications.
Businesses that received penalties for late registration but have not yet paid them.
Waiver Conditions
To qualify for the penalty waiver:
Taxable persons must submit their corporate tax return within 7 months from the end of their first tax period.
Exempt persons must submit their annual declaration within 7 months from the end of their first financial year.
Scenarios Where the Waiver Applies
Penalty Issued but Not Paid, Tax Return Submitted:
Penalty will be waived.
Penalty Issued but Not Paid, Tax Return Not Yet Submitted:
Submit the tax return/declaration within 7 months — the penalty will then be waived.
Penalty Paid, Tax Return Not Yet Submitted:
Submit the tax return/declaration within 7 months — the paid amount will be refunded to your tax account.
Penalty Paid, Tax Return Already Submitted:
The penalty will be refunded to your tax account.
Registration Not Yet Submitted:
Complete the registration and submit the tax return/declaration within 7 months — any penalty imposed will be waived
Action Required
To benefit from this initiative, businesses must complete their registration and submit the required filings through the EmaraTax platform within the deadlines.
