Why corporate tax de-registration matters
Until the FTA approves your de-registration, your business is still treated as active for corporate tax. That means returns keep falling due and penalties keep building, even if the company has stopped trading.
Before the FTA approves de-registration
- A final corporate tax return must be filed for the period up to the date the business stopped
- All corporate tax and any penalties must be paid
- The application must be supported by closure documents, such as a liquidation or licence cancellation certificate
- VAT registration must be cancelled separately, if your business was registered for VAT
Start early
The FTA won't approve de-registration until your final return is filed and all balances are paid. Treat the 3 months as preparation time, not a deadline to wait for.
Documents required for corporate tax de-registration
- Trade licence cancellation letter or certificate
- Liquidation resolution or liquidation report, if applicable
- Final financial statements up to the cessation date
- Proof of the date business activity stopped
- Corporate Tax Registration Number and EmaraTax access
How VATAXSYS handles your corporate tax de-registration
Confirm the cessation date
We fix the date your business stopped, which starts the 3-month deadline.
Final return
We prepare and file your final corporate tax return.
Clear balances
We confirm any tax or penalties to pay so the file is clean.
De-registration approved
We submit the application and follow up until the FTA approves it.
Corporate Tax De-registration FAQs
Does cancelling my trade licence cancel my corporate tax registration?
No. Licence cancellation and corporate tax de-registration are separate. You must apply to the FTA for de-registration yourself.
What is the deadline for corporate tax de-registration?
You must apply within 3 months of the date your business ceased, was dissolved or was liquidated.
What is the penalty for late corporate tax de-registration?
AED 1,000 at first, then a further AED 1,000 each month the application is late, up to a maximum of AED 10,000.
Do I also need to deregister from VAT?
Yes, if your business was registered for VAT. VAT de-registration is a separate application with its own 20 business day deadline.