This clarification details FTA Decision No. 3 of 2024, establishing varied Corporate Tax registration deadlines. For resident juridical persons incorporated before 1 March 2024, deadlines depend on their license issuance month. For non-residents, timelines are based on the existence of a Permanent Establishment or nexus. Natural persons must register if their annual turnover exceeds AED 1 million. The clarification underscores that these new timelines supersede previous decisions, and non-compliance with the specified deadlines will result in an administrative penalty of AED 10,000. It covers all taxpayer categories, including juridical, natural, resident, and non-resident persons.