UAE announces new Corporate Tax rule for unincorporated partnerships
UAE announces new Corporate Tax rule for unincorporated partnerships The Ministry of Finance has announced the issuance of Cabinet Decision which grants the unincorporated partnerships (subject to prior approval by the Federal Tax Authority) the option to be treated as a taxable person for the purposes of Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses. It can be recalled that under Article 16 of the Corporate Tax Law, an unincorporated partnership shall not be considered a taxable person in its own right and persons conducting a business as an unincorporated partnership shall be treated as individual taxable persons for the purposes of the Decree unless an application has been made to the Federal Tax Authority for the partnership to be treated as a taxable person, similar to any other legal entity. If the application has been approved, each partner in the unincorporated partnership shall remain jointly and severally liable for the corporate tax payable by the unincorporated partnership for those tax periods when they are partners in the unincorporated partnership. One partner shall also be appointed as the partner responsible for any obligations and proceedings in relation to the Decree-Law on behalf of the unincorporated partnership. Finally, if the application is approved, the unincorporated partnership shall be treated as taxable person from the commencement of the tax period in which the application is made, or from the commencement of a future tax period, or any other date determined by the Federal Tax Authority. Want to know more? Connect with us!
UAE offers multiple-entry permit to foreigners applying for Blue Residence visa
UAE offers multiple-entry permit to foreigners applying for Blue Residence visa The UAE has launched a 180-day permit for expats to apply for the Blue Residency visa. A 10-year residency granted to individuals who have made “exceptional contributions and efforts” in protecting the environment. Eligible individuals outside the UAE can now apply for a multiple-entry visa valid for 180 days from the entry date, according to the Federal Authority for Identity, Citizenship, Customs, and Port Security (ICP). This initiative is aimed at facilitating the completion of all necessary procedures required to obtain the Blue Residency. The Blue Residency is the first long-term residency in the UAE specifically targeting those who have made significant impacts in environmental conservation, sustainability, and clean and renewable energy whether within the country or abroad. The following categories are eligible to apply for this visa: Outstanding influencers with a notable positive impact in climate-related fields Scientists and researchers endorsed by the UAE Council of Scientists Investors and entrepreneurs active in environmental sectors Inventors, innovators, and elite specialists working in governmental or private environmental institutions This service offered an entry permit for a period of 6 months, which could be extended for a similar period, to facilitate the completion of procedures for obtaining the 10-year residency. RECENT POSTS UAE offers multiple-entry permit to foreigners applying for Blue Residence visa UAE offers multiple-entry permit to foreigners applying for Blue Residence… Read More angelica delazoMay 14, 2025 Late Corporate Tax registration penalty waiver initiative Late Corporate Tax registration penalty waiver initiative The UAE Ministry… Read More angelica delazoMay 1, 2025 New UAE Salary rule: WPS now mandatory for new worker categories New UAE Salary rule: WPS now mandatory for new worker… Read More angelica delazoApril 15, 2025 Dubai issues new regulation for free zone companies Dubai issues new regulation for free zone companies More Posts… Read More angelica delazoMarch 28, 2025 Load More
Late Corporate Tax registration penalty waiver initiative
Late Corporate Tax registration penalty waiver initiative The UAE Ministry of Finance (MoF) and Federal Tax Authority (FTA) have launched an initiative to waive late Corporate Tax registration penalty. This initiative aims to ease administrative and financial burdens on businesses as well as encourage timely submission of corporate tax return. Just to recap, it has been imposed an administrative penalty of AED10,000 for late registration of Corporate Tax on businesses that do not submit their Corporate Tax registration applications within the timelines specified by the FTA. The conditions to qualify for the penalty waiver initiative, businesses must meet the following conditions:– Businesses must file their Corporate Tax returns within seven months from the end of their first tax period. This means that even if a business missed the initial registration deadline, it can avoid penalties by filing the necessary documents within this extended period.– Business must keep full compliance with the provisions of the Corporate Tax Law In addition, FTA stated it will refund fines already paid by those who meet the above conditions. RECENT POSTS Late Corporate Tax registration penalty waiver initiative Late Corporate Tax registration penalty waiver initiative The UAE Ministry… Read More May 1, 2025 New UAE Salary rule: WPS now mandatory for new worker categories New UAE Salary rule: WPS now mandatory for new worker… Read More April 15, 2025 Dubai issues new regulation for free zone companies Dubai issues new regulation for free zone companies More Posts… Read More March 28, 2025 Load More
New UAE Salary rule: WPS now mandatory for new worker categories
New UAE Salary rule: WPS now mandatory for new worker categories The Ministry of Human Resources and Emiratisation (MOHRE) confirmed that the Wage Protection System (WPS) for domestic workers is the official electronic system adopted by the Ministry. It enables employers to pay the wages of their domestic workers through banks, exchange houses and financial institutions approved and authorised by the Central Bank of the UAE to provide wage payment services. According to Article 15 of Federal Decree-Law No. (9) of 2022 concerning domestic workers, employers are required to pay the monthly wage in UAE dirhams within a period not exceeding 10 working days from the due date. There would be strict penalties for employers who fail to comply with wage protection system rules. Key benefits of the WPS Ensures the employer’s right to prove wage payment Facilitates the wage transfer process from employer to domestic worker Guarantees timely wage disbursement Promotes a stable relationship between both parties Methods of wage payment under the WPS MOHRE has specified the available wage payment methods for domestic workers are electronic transfers and cash transfers both through banks, exchange houses, and approved financial institutions authorized by the UAE Central Bank and contracted by the employer. Enforcement measures and compliance deadlines Administrative penalties are enforced against employers who fail to comply with Ministerial Resolution No. (675) of 2022 and Executive Regulation No. (106) of 2022, both of which pertain to Federal Decree-Law No. (9) of 2022 concerning domestic workers. The Ministry may suspend the employer’s file if wages are not paid within two months of the due date. Employers are considered late in wage payment if the wages are not processed through the WPS within one month from the due date. Wages become due on the first day of the month following the one specified in the employment contract. Professions covered by the Wage Protection System: All domestic worker occupations listed under the Domestic Workers Law fall under the scope of the WPS. Therefore, registration and wage payment through the system are available to all employers. However, as of April 1 2025, the system is mandatory for five professions: Private Trainer, Private Teacher, Home Caregiver, Private Representative and Private Agricultural Engineer. Optional professions include Housekeeper Sailor Nanny Cook Guard Private Driver Shepherd Stableman Camel Trainer Falconer Laborer Maid Farmer Gardener Exemptions from wage transfers through the system Domestic workers with a pending labor dispute who are no longer working for the employer Domestic workers with an active “absconding” report filed against them New domestic workers within the first 30 days of the employment contract
Dubai issues new regulation for free zone companies
Dubai issues new regulation for free zone companies More Posts Dubai issues new regulation for free zone companies Dubai issues new regulation for free zone companies More Posts… Read More angelica delazoMarch 28, 2025 UAE labour law: 13 types of work permit to hire… Read More angelica delazoMarch 19, 2025 Update on the multi-entry visa Update on the multi-entry visa The UAE’s revamped 90-day multi-entry… Read More angelica delazoFebruary 28, 2025 Golden Visa Golden Visa The UAE’s Golden Visa is a long-term renewable… Read More angelica delazoFebruary 4, 2025 Load More Any free zone licensed institution may operate anywhere within Dubai after obtaining the necessary permit from the Dubai Department of Economy and Tourism. Dubai has issued a new resolution regulating the operations of free zone companies aimed at making it easier for them to expand operations within the emirate. The resolution was issued by Sheikh Hamdan bin Mohammed, Crown Prince of Dubai, Deputy Prime Minister and Minister of Defence, in his role as chairman of the Executive Council of Dubai on Monday 17th March , 2025. It states that any company or institution licensed by a free zone relevant authority may operate outside the free zone and within Dubai, as long as it obtains the necessary licenses or permits from the Dubai Department of Economy and Tourism (DET). The resolution does not apply to financial institutions licensed to operate within the Dubai International Financial Centre. Establishments must observe the applicable federal and local regulations related to their activities and maintain separate financial records for their operations conducted outside the free zone, separate from those within the free zone.
UAE labour law: 13 types of work permit to hire employees in private sector The Ministry of Human Resources and Emiratisation (Mohre) offers a range of work permits for private sector companies, each curated to accommodate different employment schemes, whether you are a professional, student, freelancer, or seeking part-time work. Working in the UAE without a valid permit is illegal. Each permit is designed for a specific role. Here’s a breakdown of the 13 work permit options available in 2025: Standard work permit: This allows UAE-based companies to recruit employees from abroad. Transfer work permit: This allows expat workers to switch jobs within the UAE without leaving the country. Work permit for residents visa by family: This permit allows individuals on family sponsorship to work in the UAE without requiring visa sponsorship from an employer. Temporary work permits: These are granted for short-term projects or specific tasks, offering companies flexibility to hire workers for limited periods without committing to long-term contracts. One-mission permit: This permit is given to recruit a worker from abroad to complete a temporary job or a particular project for a short-term period. Part-time work permit: This permit is issued to recruit a worker under a part-time contract where his working hours or days are less than his full-time contract. The worker can work for more than one employer after obtaining permission from the ministry. Juvenile work permit: Available for teenagers aged 15-18, with restrictions on working hours and job types to ensure safety. Student training, employment permit: Designed to employ a 15-year old student who is already in the UAE, according to specific regulations and conditions that ensure a suitable training and work environment. UAE, GCC national work permit: Facilitates employment for Emirati and Gulf Cooperation Council (GCC) citizens. Golden Visa work permit: This permit is required for Golden Visa holders looking for a job with a UAE-based company. National trainee permit: A trainee national work permit is granted to companies registered with the Mohre that wishes to train citizens with approved scientific qualifications. Freelance permit: A freelance permit in the UAE is issued to self-sponsored foreigners who provide services or perform tasks for individuals or companies without being tied to a specific employer or having an employment contract. Private teacher work permit: Allows qualified professionals to offer private tuition legally in the UAE. These diverse permits make it easier for companies to bring in specialized talent or to adjust their workforce based on demand.
Update on the multi-entry visa
Update on the multi-entry visa The UAE’s revamped 90-day multi-entry visa for 2025 offers flexibility for tourists, families, and job seekers by removing the need for local sponsorship. This 90-day multi-entry visa eliminates the need for a local sponsor, making it a flexible option for tourists, job seekers, and families visiting loved ones. Key Benefits of the 90-Day UAE Visa No Local Sponsor Required: Simplifies the application process for visitors. Extended Stay: Allows up to 90 days without interruptions. Job Search Opportunities: Ideal for professionals exploring employment prospects. Multi-Purpose Flexibility: Suitable for tourism, family visits, and business travel. Connect with us for any queries on Visa and Immigration matters! Recent Posts Update on the multi-entry visa Update on the multi-entry visa The UAE’s revamped 90-day multi-entry… Read More Golden Visa Golden Visa The UAE’s Golden Visa is a long-term renewable… Read More Abu Dhabi Global Market firms to embrace remote work: New Employment Law effective April 1, 2025 Abu Dhabi Global Market firms to embrace remote work: New… Read More Clarification on the Mechanism for Correction of Error or Omission in the VAT Tax Return Clarification on the Mechanism for Correction of Error or Omission… Read More Load More
Golden Visa
Golden Visa The UAE’s Golden Visa is a long-term renewable residence visa, allowing expatriates to live, work, and study in the UAE without needing a national sponsor. It comes with the flexibility of a six-month entry visa with multiple entries to proceed with residence issuance. The Golden Visa provides exclusive benefits which include: a long-term, renewable residence visa valid for 5 or 10 years the privilege of not needing a sponsor the ability to stay outside the UAE for more than the usual period of six months to keep their residence visa valid the ability to sponsor their family members, including spouses and children regardless of their ages the ability to sponsor an unlimited number of domestic helpers the permit for family members to stay in the UAE until the end of their permit duration, if the primary holder of the Golden visa passes away. Connect with us to know the eligibility and how to apply for a Golden Visa!
Abu Dhabi Global Market firms to embrace remote work: New Employment Law effective April 1, 2025
Abu Dhabi Global Market firms to embrace remote work: New Employment Law effective April 1, 2025 Abu Dhabi Global Market (ADGM) firms will soon be able to hire remote employees under new employment regulations issued by the ADGM Registration Authority (RA). The changes, aimed at enhancing flexibility and aligning workplace practices with global trends, will come into effect on April 1, 2025. Key highlights of the new regulations: Expanded Definition of ‘Employee’The definition of an employee now includes remote and part-time workers, providing greater flexibility for companies regulated by ADGM. Remote employees may reside within or outside the UAE, with their primary workplace located away from ADGM premises. Employer Obligations for Remote Workers Employers must provide and maintain the technical equipment necessary for remote employees to perform their duties effectively. Companies are required to handle costs related to work permits, residency visas, and ID cards for all employees, including remote ones. Part-Time Work DefinedPart-time employees are defined as working fewer than eight hours per day, less than five days a week, or under terms that deviate from standard full-time practices. Probationary Period and Employee Rights Probation is capped at six months, with employees entitled to leave and sick days but not sick pay during this period. Contracts may be terminated during probation with a week’s written notice. Anti-Discrimination and Victimisation Protections Employers must ensure a workplace free from discrimination based on sex, marital status, pregnancy, race, nationality, religion, age, or disability. Employees are also protected from victimisation for filing complaints related to discrimination. The updated laws also clarify ambiguities in employee entitlements, ensuring transparency in employment contracts and fostering trust between employers and employees. Connect with us for additional information on this! #ADGM #UAE #EmploymentLaw #UAELaw #Compliance #Regulation #corporateservices #outsourcing Facebook-f Twitter Linkedin-in Youtube
Clarification on the Mechanism for Correction of Error or Omission in the VAT Tax Return
Clarification on the Mechanism for Correction of Error or Omission in the VAT Tax Return The Federal Tax Authority issued Decision No. 8 of 2024 to clarify the mechanism to correct an error or omission in the tax return where there is no difference in the amount of tax due. The following are the cases to which such error or omission can occur: 1. Reporting standard rated taxable supplies in relation to an Emirate in the box of another Emirate.2. Incorrect reporting of zero-rated taxable supplies, whether by understating or overstating.3. Incorrect reporting of exempt supplies, whether by understating or overstating. If the Taxpayer discovered an error or omission as described above in the tax return previously submitted to the Authority, they shall correct such error by submitting a Voluntary Disclosure. Connect with us for additional information on this!