This clarification addresses the determination of the first Corporate Tax period for juridical persons. For entities governed by the Commercial Companies Law, the first financial year can be between 6 and 18 months. This variable-length period is accepted as the first tax period if it starts on or after 1 June 2023. Importantly, statutory thresholds like the AED 3 million revenue for Small Business Relief are not pro-rated for these shorter or longer initial periods. The document also outlines rules for non-residents with a Permanent Establishment and the procedure for tax deregistration upon business cessation.