This decision provides a postponed deadline for Corporate Tax filing and payment for a specific group of Taxable Persons. The new deadline is set to 31 December 2024. This extension applies exclusively to Taxable Persons who were incorporated, established, or otherwise recognized in the UAE on or after 1 June 2023, and whose first Tax Period ended on or before 29 February 2024. This measure offers temporary relief by setting an alternative, later deadline for both the submission of the tax return and the settlement of any tax payable.