UAE Corporate Tax Registration of the DDA Free Zone based Legal Persons
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Legal Person Registration under UAE Corporate Tax in Dubai |
We facilitate and advise in the CT Registration of DDA Free Zone based companies, institutions and entities subject to Corporate Tax in UAE with the Federal Tax Authority (FTA).
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All taxable persons are required to register and obtain a Corporate Tax Registration Number as per the UAE Corporate tax Regulations which have came in effect from 01 June 2023. Taxable persons could be either legal person our natural person.
It is necessary to look in the following definitions provided in the UAE Corporate Tax Regulations to identify the obligations of a legal person to register under the UAE Corporate Tax.
Legal Person
A legal person refers to an entity incorporated or otherwise established or recognized under the laws and regulations of the UAE, or under the laws of a foreign jurisdiction, that has a legal personality separate from its founders, owners and directors. Separate legal personality means that the entity has its own rights, obligations and liabilities distinct from its founders or owners.
Resident Legal Person
A legal person is a Resident Person for the purposes of Corporate Tax in UAE if it is incorporated or otherwise established or recognized in the UAE (this includes juridical persons incorporated, established or otherwise registered in Free Zones) or incorporated or otherwise established or recognized outside the UAE but is effectively managed and controlled in the UAE.
Non Resident Legal Person
A foreign legal person that operates in the UAE through a Permanent Establishment or that has a taxable nexus in the UAE would also be subject to Corporate Tax
Examples of the Legal Persons subject to the Corporate Tax Registration in DDA
Companies registered as Free Zone Limited Liability Company (FZ-LLC) under the Dubai Development Authority. These comapnies are considered a separate legal entity, with shareholders being individuals and/or corporates.
FZ-LLC With Natural Person
FZ-LLC With Corporate Person
FZ-LLC With Natural & Corporate Person
Branch of Foreign Company
Branch of Local Company
Examples of the Natural Persons subject to the Corporate Tax Registration in DDA
Freelancer License Registration (Sole Professional License)
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Licenses type FZ-LLC Company and Branch Company based in the listed below free trade zone, should move forward for the registration under the UAE Corporate Tax;
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Who should register under the UAE Corporate Tax ?
A 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 unless otherwise it is exempted from the obligation of the UAE CT Registration.
Also the Taxable Persons are required to file a Corporate Tax Return, irrespective of whether they have made a profit or not. Taxable Persons with Tax Losses should ensure they file a Corporate Tax Return in order to ensure that these losses can be used to reduce Taxable Income of future Tax Periods.
Legal Person (Juridical Person) subject to the Corporate Tax
01. Legal (juridical persons) incorporated in the United Arab Emirates
02. Foreign Legal (juridical persons) that are effectively managed and controlled in the United Arab Emirates
03. A Foreign Legal (juridical persons) that operates in the United Arab Emirates through a Permanent Establishment
04. A Foreign Legal (juridical persons) that has a taxable nexus in the United Arab Emirates
02. Foreign Legal (juridical persons) that are effectively managed and controlled in the United Arab Emirates
03. A Foreign Legal (juridical persons) that operates in the United Arab Emirates through a Permanent Establishment
04. A Foreign Legal (juridical persons) that has a taxable nexus in the United Arab Emirates
Who is a Taxable Person ? A Person subject to Corporate Tax in the UAE under the Corporate Tax Law.
Tax Registration : Tax Registration under UAE CT is a procedure under which a Person registers for Corporate Tax purposes with the Authority. The registration for the same is to be made on the Emara Tax Portal of the Federal Tax Authority
Tax Registration Number (CT TRN) : Tax Registration Number under UAE CT is a unique number issued by the Federal Tax Authority to each Person who is registered for Corporate Tax purposes in the UAE.
Where to Register for the CT TRN ? Persons that are required to register for Corporate Tax will need to set up an online account on the Emara Tax Portal of the Federal Tax Authority.
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Gupta Accountants competent team as UAE Corporate Tax Consultants and Advisors in Dubai, United Arab Emirates, provides support at all the stages of compliance with UAE Corporate Tax (CT)
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