This service guide details the formal procedure for Corporate Tax Deregistration with the United Arab Emirates Federal Tax Authority. It provides a structured mechanism for registered entities to cancel their corporate tax obligations under specific legal circumstances. The document identifies the precise eligibility criteria, including the cessation, sale, merger, or re-domiciliation of the business. It requires the submission of robust documentary evidence proving the chosen rationale for deregistration. The guide explicitly references Article 52 of Federal Decree-Law No. 47 of 2022 and FTA Decision No. 6 of 2023 governing the deregistration timelines.