This clarification details FTA Decision No. 7 of 2024, postponing the tax filing and payment deadline for a specific group of taxpayers. The extension to 31 December 2024 applies to Taxable Persons incorporated in the UAE on or after 1 June 2023, with a tax period ending on or before 29 February 2024. This postponement applies to both filing and payment obligations and clarifies that related administrative penalties for non-compliance will now become applicable from 1 January 2025 for this group. The extension does not apply to any taxpayer whose period ends after this date.
CTP004
Corporate Tax Public Clarification
Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for certain Tax Periods
Issue
Corporate Tax in the UAE is regulated by Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments ("Corporate Tax Law"), and its implementing decisions.
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