Corporate Tax Deregistration Services in the UAE

What Is Corporate Tax Deregistration?

Corporate Tax Deregistration is the formal procedure through which a taxable person requests the cancellation of their Corporate Tax registration with the FTA when they cease to be subject to Corporate Tax.

Once deregistration is approved, the entity’s Corporate Tax obligations, including return filing and tax payments officially comes to an end.

Until approval is granted, filing obligations and compliance exposure continue to apply.

Who Is Required to Apply for Deregistration?

A taxable person must apply for Corporate Tax Deregistration if they no longer meet the criteria for Corporate Tax registration due to any of the following circumstances:

Cessation of Business Activities

The business has permanently stopped operations, including liquidation, dissolution, or closure.

Many businesses mistakenly assume that operational inactivity alone ends tax obligations, this is not the case without formal deregistration.

Legal Restructuring

The entity undergoes restructuring such as mergers, demergers, or conversion into a different legal form, resulting in the original taxable person ceasing to exist.

Incorrect sequencing during restructuring often delays deregistration approval.

Transfer of Ownership

Where ownership of the business is transferred and the original legal entity is no longer the taxable person.

Ownership changes frequently trigger compliance gaps if not reviewed holistically.

Statutory Time Limits for Deregistration

The UAE Corporate Tax Law prescribes strict deadlines for submitting deregistration applications:

• Natural Persons: Within three (3) months from the date of cessation of business activities
• Juridical Persons: Within three (3) months from the date the entity legally ceases to exist

Late submission may result in administrative penalties imposed by the FTA.

Penalties may apply even if the business earned no income during the final period.

Conditions to Be Met Before Deregistration

Before submitting a deregistration application, the following conditions must be satisfied:

• All Corporate Tax returns must be filed, including the final return up to the date of cessation
• Outstanding Corporate Tax liabilities and penalties must be fully settled
• Supporting documentation must be available, such as:
  • Trade license cancellation or liquidation certificate
  • Proof of business cessation
  • Relevant identification documents

Failure to meet these requirements may delay or result in rejection of the deregistration request.

Incomplete documentation or mismatches between records are among the most common reasons for FTA clarification requests.

Corporate Tax Deregistration Process

Corporate Tax Deregistration is completed through the FTA’s online tax platform, EmaraTax. The process generally involves:

1. Logging in to the EmaraTax portal using registered credentials or UAE Pass
2. Selecting the Corporate Tax Deregistration application
3. Providing cessation details and reason for deregistration
4. Uploading required supporting documents
5. Submitting the application for FTA review
6. Receiving confirmation upon approval by the FTA

FTA review timelines depend heavily on the accuracy, consistency, and completeness of the submission.

Why Timely Deregistration Is Important

Proper Corporate Tax Deregistration ensures:

• No further Corporate Tax filing obligations
• Protection from future penalties or compliance notices
• Accurate closure of tax records with the FTA
• Regulatory clarity for shareholders, banks, and authorities

A delayed or incomplete deregistration can expose businesses to avoidable risks and compliance costs.

It may also lead to automated system notifications or follow-up notices from the FTA.

How German Fintax Consultancy Can Help

At German Fintax Consultancy, we provide end-to-end support for Corporate Tax Deregistration, including:

• Eligibility assessment and compliance review
• Preparation and submission of deregistration applications
• Final Corporate Tax return preparation and filing
• Liaison with the Federal Tax Authority
• Advisory support to ensure penalty-free closure

Our approach is precise, compliant, and tailored to your business structure.

We also coordinate deregistration with liquidation, VAT deregistration, and other final compliance obligations where applicable.