Use this service to deregister from Corporate Tax registration with the FTA

You can apply for this service from EmaraTax platform: 
24 hours a day, 7 days a week

Free of charge

20 Minutes

The application will be processed within 40 working days from the date the Authority receives the completed application. If additional information is required, the Federal Tax Authority may take additional time to process the application. The applicant must provide the requested information and resubmit the application to the Authority. Upon receipt of the updated application, the Federal Tax Authority may take up to an additional 40 working days to respond.

If the application is not resubmitted within 60 calendar days from the date the Authority requests additional information, the application may be rejected

The following list has been prepared to help you gather the required documents that should be readily available in order to complete the application form.

Reason for Deregistration	Documents Required
Liquidation/Bankruptcy	License cancellation document Financial Statements up to and including license cancellation date Any other documents (optional)
Closure of Business	License cancellation document Financial Statements up to and including license cancellation date Any other documents (optional)
Duplicate TRN/TIN	Tax Registration Certificate of the other TRNs/TINs
Re-domiciliation	Certificate of continuation issued by the competent authorities Signed confirmation that the Applicant does not have any Permanent Establishment and/or Nexus in the UAE and/or does not earn any UAE source income Financial Statements up to and including re-domiciliation date Any other documents (optional)
Change of place of effective management and control	Directors' resolution Certificate confirming names and addresses of directors Financial Statements up to and including date of cessation of POEM in UAE Any other documents (optional)
Closure of Permanent Establishment	License cancellation document issued by UAE licensing authority Financial Statements up to and including license cancellation date Any other documents (optional)
Sale of Business	Sale of Business Agreement/Contract License cancellation document or Amended license (in the name of the new owner) Financial Statements up to and including license cancellation/amendment date Any other documents (optional)
Merger	Merger Agreement Financial Statements up to date of merger License cancellation/amendment Any other documents (optional)
Other	Other relevant documents

Note: Accepted file types are (PDF, JPG, PNG, JPEG, XLSX). The individual file size is 15 MB.

Step 1 - Please check the eligibility criteria, required documents, and Frequently Asked Questions.
Step 2 - Complete and submit the online application form.

For the Frequent Asked Questions, click here

 Eligibility criteria:
The following has been designed to help you determine whether you are eligible to apply for this service or not

- Liquidation/Bankruptcy 
- Closure of Business 
- Merger 
- Sale of Business
- Duplicate TRN/TIN
- Change of place of effective management 
- Closure of Permanent Establishment
- Domiciliation of business
- Any other reasons that require the Registrant to apply for De-Registration for Corporate Tax purposes.