TaxSavvyAE

Exempt entity still asked to register

We are a public benefit entity. Do we still register for Corporate Tax?

The situation

Some exempt persons must still register and file an annual declaration. Exemption is not automatic for all; certain categories need FTA approval or listing.

The law

  • Art 4, Federal Decree-Law 47 of 2022: Categories of exempt persons
  • Art 51, Federal Decree-Law 47 of 2022: Taxable persons must register in the form and timeline the FTA sets

What it means for you

Check which category you fall in and whether it requires an application or a Cabinet listing. Qualifying public benefit entities must be listed in a Cabinet Decision. Example: a charity not on the list is a taxable person, not exempt. Register and file until your exempt status is confirmed in writing.

What to do

  1. Identify your exemption category.
  2. Check if you are listed or need approval.
  3. Register on EmaraTax.
  4. File the annual declaration or return as required.

We can do this for youCorporate Tax registration on EmaraTax for companies, free zone entities, non-residents and individuals in business: AED 2,250

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