This Federal Tax Authority (FTA) Decision No. 12 of 2026 sets the registration, deregistration and notification deadlines that Entities must meet under Cabinet Decision No. 142 of 2024 on the Imposition of Top-up Tax on Multinational Enterprises, the UAE's Pillar Two regime. An Entity coming into scope must apply for Tax Registration within seven months of the end of its first in-scope Fiscal Year, with a transitional deadline of 30 November 2026 for Fiscal Years ending before 30 April 2026. Deregistration applications fall due within six months of the Entity ceasing to exist or leaving an MNE Group, subject to a 31 December 2026 transitional date, and are granted only once all Top-up Tax and penalties are settled and all Top-up Tax Returns and Pillar Two Information Returns are filed. The Decision also introduces out-of-scope and in-scope notifications, an out-of-scope notification remaining valid for five consecutive Fiscal Years, and allows a Domestic Designated Filing Entity to discharge these obligations on behalf of the members of a Domestic Main Group, a Domestic Minority-owned Subgroup, a Reverse Hybrid Entity or a Domestic JV Group. It applies to Fiscal Years starting on or after 1 January 2025.