Incorporating Dubaýda does not remove the company from the BAÄ Korporatiw salgyt framework.
Taxable persons must evaluate their registration, return-filing and payment obligations. The FTA states that taxable persons must register and obtain a Korporatiw salgyt hasaba alyşy Number. A BAÄ juridical person established on or after 1 March 2024 is generally required to apply within three months of incorporation, establishment or recognition. FTA Korporatiw salgyt registration guidance and FTA registration-timeframe announcement
Special rules may apply to Qualifying Free Zone Persons, large multinational groups and other defined categories.
Free Zone kompaniýasy ähli girdejiň 0% derejesine laýyk geljekdigini pikir etmeli däl. Laýyklyk qualifying income, substance, audited financial statements, transfer-pricing laýyklyk we beýleki kanuny şertleriň kanagatlandyrylmagyna bagly bolup biler.
Professional advice should be obtained for:
VAT registration depends on the company's taxable supplies and imports.
The FTA states that BAÄ-de ýaşaýan biznesler soňky 12 aýda salgytly üpjünçilik we import AED 375,000-den geçeninde ýa-da indiki 30 günde bu derejä geçmegi garaşylýanda hasaba almaly. Meýletin hasaba alyş adatça salgytly üpjünçilik, import ýa-da laýyk salgytly çykdajylar AED 187,500-den geçende elýeterli bolup biler. FTA VAT registration guidance
A business should assess:
Daşary ýurt biznesleri dürli hasaba alyş meselelerine tabyn bolup biler we adaty hökmany çäk olara hasaba almak talap edilýän ýerlerde birmeňzeş usulda degişmeýär.
Hasapçylyk kompaniýa esaslandyrylanda başlamaly, ilkinji salgyt hasabaty möhleti gelende däl.
The company should maintain:
A suitable accounting system should separate business and personal expenditure, reconcile bank transactions and produce reliable financial reports.
Good records support tax laýyklyk, banking reviews, audits, investor reporting and management decisions.
Biznesler degişli düzgünlere laýyklykda ultimate beneficial owners, paýdarlar, direktorlar we ygtyýarly wekiller barada maglumatlary dogry kesgitlemeli we saklamaly.
Eýeçilik, dolandyryş, salgy ýa-da peýdaly eýeçilik üýtgemeleri talap edilýän möhletde habar berilmeli. Kompaniýalar täzelenen konstitutiw resminamalary, kararlary we reýestrleri hem saklamaly.
Nominee ýa-da çylşyrymly holding gurluşy kompaniýany soňky hasapda eýeleýän ýa-da dolandyrýan tebigy şahsy açmak borcuny aýyrmaýar.
Certain businesses have enhanced anti-money-laundering responsibilities because of their sector or activity.
Relevant businesses may need to implement:
Has töwekgelçilikli pudaklara käbir emläk işleri, gymmatly metal we daşlar, korporatiw hyzmat işleri, hukuk we hasapçylyk hyzmatlary we beýleki kesgitlenen maliýe däl işler we hünärler (DNFBP) girýär.
AML laýyklyk should be operational, documented and proportionate to the company's risk profile.
Söwda ygtyýarnamasy her önümiň derrew import edilmegine ýa-da satylmagyna ygtyýar bermek hökmünde kabul edilip bilinmez.
Depending on the goods, the business may require:
Iýmit, kosmetika, lukman enjamlary, dermany, himikata we telekommunikasiýa enjamlary ýaly önümler goşmaça talaplary öz içine alyp biler.
Ongoing requirements may include:
Failure to maintain the ygtyýarnama or regulatory registrations may result in penalties, suspension, transaction restrictions or immigration complications.