Federal Tax Authority issued Decision No. 7 of 2024 from 25 September 2024 to postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for Certain Tax Periods for Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments (Decision Effective from 25 September 2024).
The deadline to file and settle Tax Returns to the Authority shall be no later than 31 December 2024, where all the following conditions are met:
a. The Taxable Person was incorporated, established, or recognized under the applicable legislation of the State on or after 1 June 2023.
b. The Tax Period of the Taxable Person ended on or prior to 29 February 2024.
Based on these conditions, the Taxable Person, who was incorporated, established, or recognized on or after 1 June 2023 and when the tax Period ended on or before 29 February 2024, should submit a corporate tax return by 31 December 2024.
We would like to remind you that the Corporate Tax Payable, who does not have the special criteria mentioned above, must file a Tax Return by (9) nine months from the end of the relevant Tax Period.
The deadline to file and settle Tax Returns to the Authority shall be no later than 31 December 2024, where all the following conditions are met:
a. The Taxable Person was incorporated, established, or recognized under the applicable legislation of the State on or after 1 June 2023.
b. The Tax Period of the Taxable Person ended on or prior to 29 February 2024.
Based on these conditions, the Taxable Person, who was incorporated, established, or recognized on or after 1 June 2023 and when the tax Period ended on or before 29 February 2024, should submit a corporate tax return by 31 December 2024.
We would like to remind you that the Corporate Tax Payable, who does not have the special criteria mentioned above, must file a Tax Return by (9) nine months from the end of the relevant Tax Period.