Incorporating sa Dubai does not remove the company from the UAE Corporate tax framework.
Taxable persons must evaluate their registration, return-filing and payment obligations. The FTA states that taxable persons must register and obtain a Corporate tax registration Number. A UAE juridical person established on or after 1 March 2024 is generally required to apply within three months of incorporation, establishment or recognition. FTA Corporate tax registration guidance and FTA registration-timeframe announcement
Special rules may apply to Qualifying Free Zone Persons, large multinational groups and other defined categories.
Hindi dapat ipagpalagay ng Free Zone company na lahat ng income ay magku-qualify para sa 0% rate. Maaaring depende ang eligibility sa qualifying income, substance, audited financial statements, transfer-pricing compliance, at satisfaction ng other statutory conditions.
Professional advice should be obtained for:
VAT registration depends on the company's taxable supplies and imports.
The FTA states that Dapat mag-register ang UAE-resident businesses kapag lumampas sa AED 375,000 ang taxable supplies at imports sa nakaraang 12 months o inaasahang lalampas sa antas na iyon sa susunod na 30 araw. Karaniwang available ang voluntary registration kapag lumampas sa AED 187,500 ang taxable supplies, imports o qualifying taxable expenses. FTA VAT registration guidance
A business should assess:
Maaaring sumailalim sa different registration considerations ang foreign businesses, at hindi naaangkop sa kanila sa same manner ang ordinary mandatory threshold kung saan required silang mag-register.
Dapat magsimula ang accounting kapag na-establish ang kumpanya, hindi kapag naging due ang unang tax return.
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 compliance, banking reviews, audits, investor reporting and management decisions.
Dapat tamang kilalanin at panatilihin ng mga negosyo ang impormasyon tungkol sa ultimate beneficial owners, shareholders, directors, at authorised representatives ayon sa applicable rules.
Dapat i-report sa loob ng required period ang mga pagbabago sa ownership, management, address, o beneficial ownership. Dapat ding panatilihin ng mga kumpanya ang updated constitutional documents, resolutions, at registers.
Ang nominee o complicated holding structure ay hindi inaalis ang obligation na ibunyag ang natural person na ultimately owns o controls ang kumpanya.
Certain businesses have enhanced anti-money-laundering responsibilities because of their sector or activity.
Relevant businesses may need to implement:
Maaaring kabilang sa higher-risk sectors ang certain real-estate activities, precious metals and stones, corporate-service activities, legal and accounting services, at other designated non-financial businesses and professions (DNFBP).
AML compliance should be operational, documented and proportionate to the company's risk profile.
Hindi necessarily awtorisado ng trading license ang agarang importation o sale ng bawat produkto.
Depending on the goods, the business may require:
Maaaring magdala ng karagdagang requirements ang mga produktong tulad ng food, cosmetics, medical devices, pharmaceuticals, chemicals at telecommunications equipment.
Ongoing requirements may include:
Failure to maintain the license or regulatory registrations may result in penalties, suspension, transaction restrictions or immigration complications.