The FTA clarified that a resident natural person conducting business or business activities within the UAE during 2024 or subsequent years, with total earned revenues exceeding Dh1 million within a year, must submit their Corporate Tax registration application by March 31 of the following year. On this basis, the deadline for submitting registration applications for resident natural persons conducting business or business activity in the country in 2024 and whose total earned revenues for 2024 exceed Dh1 million is March 31, 2025.

The FTA added that a non-resident natural person conducting business activities within the UAE during 2024 or subsequent years, and whose total earned revenues exceed Dh1 million, must submit their corporate tax registration application within three months of meeting the corporate tax eligibility criteria.