The UAE Federal Tax Authority has clarified mandatory registration deadlines under the Domestic Minimum Top-up Tax framework. In-scope multinational entities must complete Top-up Tax registration by 30 November 2026 via the EmaraTax portal. Failure to comply can result in an administrative penalty of AED 10,000 per entity.
The UAE Federal Tax Authority issued Tax Public Clarification TAXP010 confirming that Free Zone and Designated Zone definitions differ across Corporate Tax, VAT, and Excise Tax. These definitions are not interchangeable, requiring companies to assess each tax regime independently. Certain zones like JAFZA, DAFZA, and KIZAD qualify as Corporate Tax Designated Zones, whereas ADGM, DIFC, and DMCC do not qualify as VAT Designated Zones.
The UAE Federal Tax Authority reported a 46% increase in tax audit and review cases for 2025, alongside a 66% rise in assessed taxes. Enforcement expanded through predictive analytics monitoring approximately 400,000 registered taxpayers across 16 commercial sectors. Authorities are actively conducting cross-tax reviews to reconcile VAT, corporate tax, customs declarations, and financial statements.
Sharjah Media City hosted the second edition of 'Shams Connect' in partnership with Mashreq NEO BIZ to assist startups and business owners. The initiative integrates corporate bank account opening into the licensing process and offers compliance guidance. Officials from the Federal Tax Authority also provided briefings on recordkeeping and mandatory e-invoicing obligations.
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