Part 4 · The Corporate Tax desk · Chapter 10

Every company registers: Corporate Tax registration

Registering regardless of profit

Rashid finally believes you: Al Dahi Electronics needs a Corporate Tax TRN. So do Union Beverages, Ajman Timber, Liwa Dates and Pearl Coast in the Jebel Ali Free Zone.

Each one is an existing business on your UAE Pass. The new CT TRN joins its other TRNs under the same taxable person.

Your mission

• Register Al Dahi, Union Beverages and Pearl Coast for Corporate Tax.
• Explain the late-registration penalty and how to avoid it.
• See all of a client's TRNs side by side under one taxable person.

Rules settled in this chapter

• Free zone, still registers: Free Zone companies register for Corporate Tax and file returns. The 0% for qualifying income depends on meeting the conditions every year.

Why registration is universal

• Profit isn't the trigger
• The cost of registering late
• Corporate Tax Groups

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