Website Last updated:

May 15, 2026

Article 51 mandates Corporate Tax registration for all Taxable Persons with the Federal Tax Authority (FTA). The FTA prescribes the form, manner, and timeline for registration to obtain a Tax Registration Number. The Authority may also require certain Exempt Persons, as listed in Article 4, and Unincorporated Partnerships to register. It grants the FTA discretionary power to register a Person based on available information if they fail to comply with this obligation. Such a registration would be effective from the date the Person first became a Taxable Person, ensuring comprehensive compliance with the law's provisions from inception.

Chapter 16 - Tax Registration and Deregistration

Article 51 - Tax Registration

[GTL Notes]

Any Taxable Person shall register for Corporate Tax with the Authority in the form and manner and within the timeline prescribed by the Authority and obtain a Tax Registration Number, except in circumstances prescribed by the Minister.
For the purposes of an exemption from Corporate Tax under this Decree-Law or for purposes of Clause 6 of Article 53 of this Decree-Law, the Authority may require the relevant Person under paragraphs (e), (f), (g), (h) and (i) of Clause 1 of Article 4 of this Decree-Law, or the Unincorporated Partnership, as applicable, to register for Corporate Tax and obtain a Tax Registration Number.
The Authority shall, at its discretion and based on information available to the Authority, have the ability to register a Person for Corporate Tax effective from the date the Person became a Taxable Person.