The Federal Tax Authority (FTA) has intensified its efforts to raise awareness about corporate tax registration requirements for natural persons conducting business in the UAE. The FTA has urged eligible taxpayers to submit their corporate tax registration applications before 31 March 2025 to avoid non-compliance and administrative penalties.
New Awareness Campaign to Boost Compliance
As part of its latest initiative, the FTA has launched an SMS campaign in partnership with e& and Du, sending direct messages to UAE residents to ensure widespread awareness. The campaign is a continuation of the FTA’s strategic plan, developed in collaboration with economic departments and relevant authorities, to encourage early compliance and prevent penalties.
Khalid Ali Al Bustani, Director-General of the FTA, highlighted the importance of this initiative:
"The SMS campaign is part of our broader strategy to enhance tax compliance across the UAE. Our goal is to educate, encourage, and assist natural persons subject to corporate tax in fulfilling their obligations before the 31 March 2025 deadline, helping them avoid late registration penalties."
Who Needs to Register?
The FTA clarified that any natural person (i.e., a living individual, resident or non-resident) who conducts business or business activity in the UAE must register for corporate tax if their total annual revenue exceeds AED 1 million. This applies to:
- Sole proprietors
- Freelancers
- Partners in joint ventures
For example, if an individual exceeded AED 1 million in revenue by 31 July 2024, they must register for corporate tax by 31 March 2025 and submit their tax return by 30 September 2025. Failure to do so will result in an administrative fine of AED 10,000.
Comprehensive Awareness Efforts
The FTA has launched a multi-channel campaign, including:
- 405,000 awareness messages (197,000 emails and 208,000 SMS notifications) sent between January and March 2025
- Press releases and updates across UAE media
- Active engagement on FTA’s website and social media platforms
To further support taxpayers, the FTA has made key resources available online, including:
- Corporate Tax Law and guidelines
- General clarifications and executive decisions
- Registration manuals, including the Guidance Manual on Registration of Natural Persons (CTGRNP1)
How to Register for Corporate Tax
Eligible taxpayers can register through:
- EmaraTax Digital Platform – Accessible 24/7 for corporate tax registration via this link. VAT and Excise Tax registrants can log in directly to complete their application.
- Tas’heel Centres – Government service delivery centers available across the UAE for in-person registration support.
The FTA’s ongoing compliance push aligns with its mission to ensure a seamless tax system, protecting businesses and individuals from legal and financial risks.
News Source: Emirates News Agency
