Incorporating Dubayda does not remove the company from the BAA Korporativ soliq framework.
Taxable persons must evaluate their registration, return-filing and payment obligations. The FTA states that taxable persons must register and obtain a Korporativ soliq ro‘yxatga olish Number. A BAA juridical person established on or after 1 March 2024 is generally required to apply within three months of incorporation, establishment or recognition. FTA Korporativ soliq 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 company barcha income 0% rate uchun qualify qiladi deb o'ylamasligi kerak. Eligibility qualifying income, substance, audited financial statements, transfer-pricing muvofiqlik va boshqa statutory conditions ning satisfaction ga bog'liq bo'lishi mumkin.
Professional advice should be obtained for:
QQS (VAT) registration depends on the company's taxable supplies and imports.
The FTA states that BAA-resident businesses avvalgi 12 oy ichida taxable supplies va imports AED 375,000 dan oshganda yoki keyingi 30 kun ichida shu darajadan oshishi kutilganda ro‘yxatdan o‘tishi shart. Voluntary registration odatda taxable supplies, imports yoki qualifying taxable expenses AED 187,500 dan oshganda mavjud bo‘lishi mumkin. FTA QQS (VAT) registration guidance
A business should assess:
Foreign businesses turli registration considerations ga duchor bo'lishi mumkin va register qilish talab qilinadigan joylarda ordinary mandatory threshold ularga same manner da qo'llanilmaydi.
Buxgalteriya kompaniya tashkil etilganda boshlanishi kerak, birinchi tax return muddati kelganda emas.
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 muvofiqlik, banking reviews, audits, investor reporting and management decisions.
Businesses applicable rules ga muvofiq ultimate beneficial owners, aksiyadorlar, directors va authorised representatives haqidagi ma'lumotlarni to'g'ri identify qilib maintain qilishi kerak.
Ownership, management, address yoki beneficial ownership dagi o'zgarishlar required period ichida report qilinishi kerak. Companies updated constitutional documents, resolutions va registers ni ham saqlab qolishi kerak.
Nominee yoki complicated holding structure company ni ultimately own yoki control qiladigan natural person ni disclose qilish majburiyatini olib tashlamaydi.
Certain businesses have enhanced anti-money-laundering responsibilities because of their sector or activity.
Relevant businesses may need to implement:
Higher-risk sectors ga certain real-estate activities, precious metals and stones, corporate-service activities, legal and accounting services va boshqa designated non-financial businesses and professions (DNFBP) kirishi mumkin.
AML muvofiqlik should be operational, documented and proportionate to the company's risk profile.
Trading litsenziya har bir mahsulotning darhol import yoki sotilishiga ruxsat berishi shart emas.
Depending on the goods, the business may require:
Oziq-ovqat, kosmetika, tibbiy qurilmalar, pharmaceuticals, kimyoviy moddalar va telecommunications equipment kabi mahsulotlar qo‘shimcha talablarni o‘z ichiga olishi mumkin.
Ongoing requirements may include:
Failure to maintain the litsenziya or regulatory registrations may result in penalties, suspension, transaction restrictions or immigration complications.