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FTA Decision No. 12 of 2026 – Top-up Tax Registration & Deregistration

Resource No: RS049/2026
United Arab Emirates
Resource Information
Country United Arab Emirates Group Corporate Tax
Category Corporate Tax Compliance Sub-Category Pillar Two / Global Minimum Tax
Written By CA Priyanka Bansal Designation Taxation Manager
Effective Date -
Short Brief
Federal Tax Authority Decision No. 12 of 2026 pres... Federal Tax Authority Decision No. 12 of 2026 prescribes the registration, deregistration, and notification requirements for entities subject to the UAE Top-up Tax (Pillar Two) under Cabinet Decision No. 142 of 2024. It sets out the timelines for Top-up Tax registration and deregistration, introduces in-scope and out-of-scope notification requirements, specifies the role of the Domestic Designated Filing Entity, and applies to Fiscal Years commencing on or after 1 January 2025.
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FTA Decision No. 12 of 2026 – Top-up Tax Registration & Deregistration
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