➤ Introduction: The Ongoing Corporate Tax Registration Challenge

As of October 2025, UAE corporate tax enforcement has moved beyond initial registration to focus on compliance with filing and registration obligations. Despite earlier voluntary waiver programs, many businesses still face the AED 10,000 penalty for failure to register by prescribed deadlines.

ASC Group’s specialized corporate tax advisory helps businesses verify their registration status, assess filing compliance, and manage penalty risks for 2025 and beyond.

➤ Registration Status & Deadlines in Late 2025

Established Entities Incorporated Before March 2024

Must have completed registration by late 2024 based on license issuance dates. Verification of Tax Registration Number (TRN) and EmaraTax accuracy is critical to avoid penalties.

New Entities Post March 2024 Incorporation

Must register within 3 months of incorporation:

• Entities incorporated in July 2025 must register by October 31, 2025.
• Entities incorporated in August or September 2025 have until November 30 and December 31, 2025, respectively.

Natural Persons

Individuals with 2024 turnover exceeding AED 1 million had a registration deadline of March 31, 2025. Non-registration to date results in immediate AED 10,000 penalties and overdue filings.

➤ Penalties and Compliance Risks

Registration Penalties

• AED 10,000 per unregistered entity or natural person.
• Penalties apply regardless of free zone status or tax owed.
• Multiple entities in a group incur multiple penalties.

Filing Penalties

• AED 500 to AED 2,000 for late filings depending on delay length.
• Ongoing monthly fines for continued non-compliance.
• Interest on unpaid taxes adds to financial liabilities.

➤ Limited Penalty Waivers

Waivers were available earlier in 2025 for those who registered late but filed returns by July 31, 2025. These deadlines have passed, though ASC Group can still assist with mitigation efforts via voluntary disclosure and good faith documentation.

How ASC Group Helps Businesses Stay Compliant

• Immediate tax registration audits to identify non-compliance gaps.
• Facilitation of late registrations and overdue filing submissions.
• Penalty assessment reviews and negotiation support with the Federal Tax Authority.
• Automated compliance monitoring and quarterly review systems.
• Strategic tax planning for 2025 and beyond, including transfer pricing and economic substance.

Summary Checklist for October 2025 Businesses

• Confirm valid TRN and registration on EmaraTax portal.
• Verify acceptance of 2024 tax return filings by FTA.
• Register new entities within 3-month windows promptly.
• Engage ASC Group to audit registrations, filings, and penalties.
• Schedule tax planning and compliance governance reviews for 2026 deadlines.

Contact ASC Group Corporate Tax Advisory

📞+971 50 328 2772
📧info@ascglobal.ae
🌐 https://ascglobal.ae/ 

Schedule an immediate compliance audit to avoid penalties and ensure smooth corporate tax filing in the future.

➤ Frequently Asked Questions

Q1: What if I incorporated in July 2025 and missed the registration deadline?
A1: Register immediately before penalties apply; contact ASC for expedited assistance.

Q2: I missed the September 30, 2025 filing—what now?
A2: File overdue returns ASAP; penalties escalate the longer you delay.

Q3: Does my free zone company need to register even with 0% tax?
A3: Yes, registration and filing remain mandatory despite tax exemptions.

Q4: How do I check if my company is registered?
A4: Log in to the EmaraTax portal or engage ASC for a thorough compliance audit.