In early July, the United Arab Emirates Federal Tax Authority issued a Corporate Tax Public Clarification addressing the Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within a specified deadline.
This clarification follows the key UAE initiative, launched on 2 May 2025, which waives the Administrative Penalty for the late submission of Corporate Tax registration applications.
The Public Clarification intends to explain the eligibility criteria under which Taxable Persons and certain categories of Exempt Persons may have these penalties waived and, where applicable, refunded.
In this Alert, our Tax Partner, Olivier Remacle and our Tax Principal, Barbara Schwartz, outline the clarifications on the taxpayers eligible for this waiver, as well as the conditions required to benefit from it.