Corporate tax deregistration in the UAE enables businesses to end their obligation to pay corporate taxes. The Federal Tax Authority (FTA) oversees this process, ensuring compliance and regulation. Businesses initiate deregistration through the EmaraTax portal, the FTA’s online platform for tax-related services.
Process of Deregistering Corporate Tax in UAE

Deregistering corporate tax in the UAE involves several steps:
- Login to EmaraTax: Access the EmaraTax portal using login credentials or UAE Pass. Use the ‘Forgot password’ feature if needed.
- Navigate to Corporate Tax Tile: Click on the ‘Actions’ button on the Corporate Tax tile within the Taxable Person Dashboard.
- Complete Deregistration Application: The application is divided into sections represented in a progress bar. Provide details such as the cessation date of business, reasons for cessation, and relevant supporting documents. Include buyer/transferee information if applicable.
- Review and Submit Application: Review all entered information carefully before submitting the application. The FTA may request additional details if necessary.
- Confirmation of Deregistration: Upon approval, receive a reference number for the submitted application. The FTA will notify about the pre-approval of the De-Registration application. Prepare to submit a final tax return generated by the EmaraTax portal if required.
This process ensures businesses can cease their corporate tax liability efficiently under the oversight of the Federal Tax Authority.
When to Apply for Corporate Tax Deregistration?
Entities holding a TRN must adhere to specific timelines for filing a deregistration application with the FTA:
- Natural Persons: File within 3 months from the cessation date of business or activity.
- Juridical Persons: File within 3 months from ceasing to exist, dissolution, liquidation, or other reasons.
To qualify for deregistration, the entity must:
– Submit all required CT returns, including up to the cessation date.
– Settle all tax liabilities and administrative penalties as per the law.
Upon FTA approval, deregistration may be effective from the cessation date or a specified date by the FTA. Non-compliance may lead to penalties or fines. The FTA may deregister the entity retroactively to the last tax period or cessation date if conditions are unmet.
Reasons for Corporate Tax Deregistration
Corporate tax deregistration may occur under various circumstances:
- Business Closure: When a company ceases operations due to bankruptcy, insolvency, or a strategic decision to wind up.
- Legal Structure Change: If a company undergoes a legal restructuring like a merger, acquisition, or conversion to a different entity type.
- Ownership Transfer: When ownership of a company is transferred to another party, prompting a need to reevaluate tax registration.
- Other Reasons: Additionally, firms may deregister from the corporate tax regime based on criteria specified by the authority.
Each of these scenarios warrants careful consideration and adherence to regulatory requirements for smooth corporate tax deregistration.
Consequences of Corporate Tax Deregistration
Deregistering for corporate tax can lead to several outcomes:
- Cost Savings: Businesses may achieve significant cost savings by deregistering from corporate tax obligations, especially if they have ceased operations or transferred ownership.
- Simplified Compliance: Once deregistered, businesses are relieved from the requirement to file corporate tax returns, thereby simplifying their compliance burdens.
- Potential Activity Limitations: Deregistered businesses might face restrictions on certain activities or eligibility for government incentives and benefits.
- Professional Guidance Recommended: Given the complexities of tax laws, businesses should seek advice from tax professionals to ensure correct procedures are followed and to understand any potential implications of deregistration.
Why Opt for Unicorn Global Solutions for Corporate Tax Deregistration?
Navigating the complexities of corporate tax deregistration can be daunting, but with Unicorn Global Solutions, you can expect a seamless and efficient process. Our experienced team understands corporate tax regulations thoroughly, ensuring accurate and compliant deregistration for your company.
Choosing Unicorn Global Solutions means gaining access to dedicated professionals committed to delivering exceptional service and steadfast support throughout the deregistration journey. Let us handle the intricacies of corporate tax deregistration while you focus on shaping your business’s future.
Contact Unicorn Global Solutions today for a consultation and discover how we can streamline your corporate tax deregistration process with confidence and expertise. Text us on WhatsApp or call us today.