All taxable persons must register with the FTA for corporate tax — including those who expect to pay zero tax (such as qualifying free zone persons and small business relief claimants). The registration deadline is linked to the first financial year. There is no exemption from the registration obligation for dormant companies unless they have been formally dissolved. The penalty for late registration is AED 1,000, but the downstream compliance cost of failing to register — missed filing deadlines, accumulated penalties — is typically much higher.
See also: Corporate Tax (CT), Federal Tax Authority (FTA), Compliance
