Businesses need to fulfill the following requirements:
1. All Taxable Persons (including Free Zone Persons) must register for company tax and get a corporate tax registration number.
2. The Federal Tax Authority may also force some Exempt Persons to register for Corporate Tax.
3. Taxable persons shall file a Corporate Tax return for each Tax Period within nine months of the end of the applicable period. Typically, all corporation taxes must be paid by the same deadline for the tax period for which a return is submitted.