Issue

Corporate Tax in the UAE is regulated by Federal
Decree-Law No. 47 of 2022 on the Taxation of
Corporations and Business and its amendments
(“Corporate Tax Law”), and its implementing
decisions.

Cabinet Decision No. 75 of 2023 on the
Administrative Penalties for Violations Related to
the Application of Federal Decree-Law No. 47 of
2022 on the Taxation of Corporations and
Businesses, and its amendments (“Cabinet
Decision No. 75 of 2023”) lists an Administrative
Penalty of AED 10,000 for the failure of the
Taxable Person to submit a Tax Registration
application within the timeframe specified by the
Federal Tax Authority (“FTA”) in accordance with
the Corporate Tax Law.
1

The Cabinet approved that the FTA may waive and
refund (where paid) the late registration
administrative penalty applicable to Taxable
Persons and certain categories of Exempt
Persons, subject to meeting specific conditions.

The Cabinet approval is effective from 14 April
2025, but is applicable to any Corporate Tax late
registration penalty, from 1 June 2023, subject to
meeting the necessary requirements