Dubai, UAE – July 2025
The UAE Federal Tax Authority (FTA) has announced expanded corporate tax compliance requirements for various business structures, as per FTA Decision No. 5 of 2025, issued on May 19, 2025, and effective from July 1, 2025. The updates are part of the ongoing implementation of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, aimed at strengthening the country’s tax framework and aligning with international standards.
 What’s New?
The key compliance updates affect the following types of entities:
- Unincorporated Partnerships
- Foreign Partnerships
- Family Foundations
These entities, which previously operated with limited tax obligations, are now subject to new requirements for registration, annual declarations, and tax filing procedures.
 Key Provisions Under FTA Decision No. 5 of 2025
- Mandatory Tax Registration
Unincorporated Partnerships must appoint an authorised partner to register the business for corporate tax purposes and obtain a Tax Registration Number (TRN) from the FTA.
- If the first financial year ended before July 1, 2025, registration is due by August 31, 2025.
- If the financial year ends after July 1, 2025, registration is due within 3 months of that year’s end.
- Annual Declaration Requirement
An authorised partner must file an annual declaration within 9 months after the end of the financial year. This includes all necessary information to determine the taxable income of each partner. - Optional Taxable Person Status
Unincorporated Partnerships may apply to be treated as a Taxable Person in their own right. Applications made by December 31, 2025, can be backdated to earlier periods in 2025. - Deregistration Timeline
If an Unincorporated Partnership ceases operations, a deregistration application must be submitted within 3 months of cessation. - Family Foundations and Foreign Partnerships
These entities can apply for specific tax treatment as Unincorporated Partnerships, with annual confirmation and declaration rules applying similarly.
 AFS Insight
These new compliance rules reflect the UAE’s continued commitment to tax transparency and global alignment, especially with OECD tax principles.
At AFS Auditing, we support businesses of all sizes in navigating these updates with confidence.
🔹 Corporate tax registration & consultation
🔹 Annual filing assistance
🔹 Partner declaration preparation
🔹 Audit and advisory for compliance readiness
 Need Help?
 Contact us today to ensure your business is prepared for the July 2025 updates.
 Visit: https://tax.gov.ae for official legislation.
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