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UAE Corporate Tax Fundamentals/CT Registration & Thresholds
5 min

Deregistration

When and how to deregister for Corporate Tax.

Deregistration

When to Deregister

A taxable person must deregister when:

  • They cease to have any business or business activity
  • They become an exempt person
  • They are dissolved or liquidated

Process

  1. Submit a deregistration application via EmaraTax
  2. FTA reviews and approves
  3. Taxable person must file a final tax return covering the period up to the date of cessation

Timeline

Deregistration applications should be submitted promptly. The FTA may specify a deadline (typically within the period set by the executive regulations).

Important

Failing to deregister when required can result in penalties and continued filing obligations.

Key takeaways

  • Deregister when ceasing business or becoming exempt
  • A final tax return must be filed
  • Failing to deregister can trigger penalties

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This lesson is general educational content, not individualized tax or legal advice. Always consult a qualified professional for your specific situation.