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UAE CT-Tax Deregistration Timeline for purposes of Corporate Tax

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UAE Corporate Tax update FTA publishes decision No 6 of 2023 on the Tax Deregistration Timeline for purposes of Corporate Tax.

The Federal Tax Authority (FTA) of the United Arab Emirates (UAE) published FTA Decision No. 6 of 2023 (Decision) on the timelines for Tax Deregistration under the UAE CT Law.

This Decision shall be published in the Official Gazette and shall come into effect as of 1 June 2023

This Decision highlights that an application for Tax Deregistration shall be filed in accordance with the following timelines:

1-The natural Person shall file a Tax Deregistration application within 3 months of the date of cessation of the Business or Business Activity.

2.The juridical Person shall file a Tax Deregistration application within 3 months of the date the entity ceases to exist, cessation of the Business, dissolution, liquidation or otherwise.

 

alia-round

Alia Noor (FCMA, CIMA, MBA, GCC VAT Comp Dip, Oxford fintech programme, COSO Framework)

Associate Partner
Ahmad Alagbari Chartered Accountants

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