Compliance Calendar - UAE

(TAXATION, SOCIAL SECURITY, HR, EXCHANGE CONTROL, CORPORATE)

Write With Lawrbit
Tina Sharma
Tina Sharma

Published on: May 10, 2024

Anjali Singh
Anjali Singh

Updated on: May 13, 2024

(26 Ratings)
520

OBJECTIVE

This is an effort from our Lawrbit’s Regulatory team to provide a handy guide for all Compliance Officers, CFOs, Company Secretaries, to have a holistic view of compliance filing dates across various applicable laws. It covers major laws across Taxation, Social Security, EHS, HR, Exchange Control and Corporate provide dates specified by various Regulatory Authority.

Our endeavour will be to continue adding more laws in our Compliance Calendar & update it at regular frequency. You must check our website frequently to look for the updated versions of the calendar.

DISCLAIMER

  • Regulatory filing dates are changed frequently by the concerned authorities
  • The Reader / User should must do their own due diligence before relying on this data

Yearly DIRECT TAXES

FEDERAL TAX AUTHORITY

S. No. Particular Compliance Description Frequency Filing Dates
FEDERAL DECREE - LAW NO. (47) OF 2022 ON THE TAXATION OF CORPORATIONS AND BUSINESSES (https://eservices.tax.gov.ae/#/Logon)
1 Form Filing of Corporate Tax Return Annually Within (9) Nine Months from the End of the Relevant *Tax Period
2 NA Payment of Corporate Tax Annually Within (9) Nine Months from the End of the Relevant *Tax Period
3 NA Notification of Amendment to Income Tax Record Information Event-Based Within (20) Twenty Business Days from the Occurrence of change in Corporate Tax Record Information

MINISTRY OF FINANCE

S. No. Particular Compliance Description Frequency Filing Dates
CABINET OF MINISTERS RESOLUTION No. 57 of 2020 CONCERNING ECONOMIC SUBSTANCE REQUIREMENTS (https://adspass.mof.gov.ae/Security/Login)
1 NA Notification for Economic Substance Report (ESR) Annually Within Six (6) Months From the End of the *Financial Year
2 NA Submission of Economic Substance Report (ESR) Annually Not Later than Twelve (12) Months after the Last Day of the End of Each *Financial Year
CABINET RESOLUTION NO (44) OF 2020 ORGANISING REPORTS SUBMITTED BY MULTINATIONAL COMPANIES (https://cbcrportal.mof.gov.ae/)
1 NA Submission of Country by Country Report (CbCR) by Ultimate Parent Entity of the Multinational Entity (MNE) Group Annually Within Twelve (12) Months from the Last Day of the *Reporting Fiscal Year of the Multinational Enterprise (MNE) Group
2 NA Submission of Country by Country Report (CbCR) Notification by Ultimate Parent Entity of the Multinational Enterprise (MNE) Group Annually Not Later than the Last Day of the *Reporting Fiscal Year of the Multinational Enterprise (MNE) Group

INDIRECT TAXES

FEDERAL TAX AUTHORITY

S. No. Particular Compliance Description Frequency Filing Dates
VAT DECREE - LAW N (8) OF 2017 ON VALUE ADDED TAX (https://eservices.tax.gov.ae/#/Logon)
1 Form - VAT201 VAT Return Where Annual Turnover is AED (150) One Hundred and Fifty Million or More Monthly On or Before (28) Twenty-eighth Day Following the end of Every Month
2 NA Payment of VAT Where Annual Turnover is AED (150) One Hundred and Fifty Million or More Monthly On or Before (28) Twenty-eighth Day Following the end of Every Month
3 Form - VAT201 VAT Return Where Annual Turnover is Below AED (150) One Hundred and Fifty Million Quarterly On or Before (28) Twenty-eighth Day Following the end of Every Quarter
4 NA Payment of VAT Where Annual Turnover is Below AED (150) One Hundred and Fifty Million Quarterly On or Before (28) Twenty-eighth Day Following the end of Every Quarter
5 Form - VAT201 Filing of Value Added Tax Return Where Tax Period is Annual as Prescribed by Federal Tax Authority Annually On or Before (28) Twenty-eighth Day of April Every year
6 NA Issuance of Tax Credit Note for the Adjustment of Output Tax Event-Based Within (14) Fourteen Days from the Date a Discrepancy was Found in the Payment of Output Tax
7 NA Notification Regarding Amendment to a Tax Group Event-Based Within (20) Twenty Business Days from the Date of Relevant Change in Tax Group
8 NA Notification by an Exempt Person Regarding the Commencement of Taxable Supply Event-Based Within (10) Ten Business Days of Commencement of Taxable Supply
9 Form - VAT211 Voluntary Disclosure for Error in VAT Return Event-Based Within (20) Twenty Business Days from the Date when Taxable Person Became Aware of the Error/Omission in the VAT Return
10 NA Notification of Amendment to VAT Record Information Event-Based Within (20) Twenty Business Days from the Occurrence of Change in Value Added Tax Record Information
11 NA Issuance of Tax Invoice Event-Based Within (14) Fourteen the Date of Supply
FEDERAL DECREE - LAW NO. (7) OF 2017 ON EXCISE TAX (https://eservices.tax.gov.ae/#/Logon)
1 Form Filing of Excise Tax Return Monthly Not Later than the (15th) Fifteenth Day of Every Month Following the Relevant *Tax Period
2 NA Payment of Excise Tax Monthly Not Later than the (15th) Fifteenth Day of Every Month Following the Relevant *Tax Period
3 Form - EX202B Producer Declaration by Taxable Person Who Produces Excise Goods Monthly At the End of Every Month
4 Form - EX203 Deductible Declaration by Taxable Persons to Claim a Deductible Tax Monthly At the End of Every Month
5 Form - EX201 Import Declaration for Excise Goods that Require Customs Clearance Event-Based Before Importation of Excisable Goods into UAE
6 Form - EX202A Designated Zone Reporting to Release the Excise Goods from Designated Zone into Free Circulation Event-Based On Release of Goods Within the Designated Zone
7 Form - EX202A Designated Zone Reporting to Consume the Excise Goods in Designated Zone Event-Based On Consumption of Goods Within the Designated Zone
8 Form - EX203B Lost & Damaged Declaration by Taxable Person Whose Excise Goods are Lost or Destroyed/Damaged Inside a Designated Zone Event-Based Within (30) Thirty Days of Discovering the Loss or Damage
9 Form - EX202A Designated Zone Reporting for Transfer of Excise Goods to Another Designated Zone Event-Based Every Time a Movement or Transfer of Excise Goods Occurs
10 Form - EX203A Purchase Declaration by Taxable Person on Purchase of Excisable GoodPurchase Declaration by Taxable Person on Purchase of Excisable Good Event-Based Every Time a Purchase of Excisable Goods Occurs
11 Form - EX214 Voluntary Disclosure for Error in Excise Return Event-Based Within (20) Twenty Business Days from the Date when Taxable Person Became Aware of the Error/Omission in the Excise Return
12 NA Intimation Regarding Amendment in Excise Tax Record Information Event-Based Within (20) Twenty Business Days from the Occurrence of Change in Excise Tax Record Information

SOCIAL SECURITY

GENERAL PENSION & SOCIAL SECURITY AUTHORITY - GPSSA HEADQUARTER

S. No. Particular Compliance Description Frequency Filing Dates
FEDERAL DECREE LAW NO. (57) OF 2023 REGARDING PENSION AND SOCIAL SECURITY (https://gpssa.gov.ae/en/pages/Login.aspx#/)
1 NA Payment of Social Security Contribution for the Insured Employee to General Pension and Social Security Authority (GPSSA) Monthly On the (1st) First Day of Every Month Following the Month for Which such Contribution is Due
2 NA Provide Name of the Insured Person Whose Service Expires to General Pension and Social Security Authority (GPSSA) Event-Based Within (15) Fifteen Days from the Date of Expiry of Employment
FEDERAL DECREE - LAW NO. (7) OF 2017 ON EXCISE TAX (https://gpssa.gov.ae/en/pages/Login.aspx#/)
1 NA Submission of Data Regarding the Salaries of Workers to the General Committee for Pensions and Social Security Annually During the Month of January
2 NA Registration of Workers with the General Committee for Pensions and Social Security Event-Based Within (1) One Month from the Date of Entry into Service
3 Form Filing of Excise Tax Return Event-Based Within (1) One Month from the Date of Termination of Service
4 NA Payment of End of Service Benefits Event-Based Upon Termination of Actual Service

HUMAN RESOURCE

MINISTRY OF HUMAN RESOURCES & EMIRATISATION

S. No. Particular Compliance Description Frequency Filing Dates
MINISTERIAL RESOLUTION NO. (37/2) FOR 1982 REGARDING THE LEVEL OF MEDICAL ATTENTION THE EMPLOYER IS OBLIGED TO PROVIDE TO HIS WORKERS (https://eservices.mohre.gov.ae/TasheelWeb/account/login)
1 NA Filing of Statement Regarding Workers Treatment and Illness to Ministry of Human Resources and Emiratisation by Employer having Fifty (50) Workers or More Quarterly Once in Every (3) Three Months
FEDERAL DECREE-LAW NO. (33) OF 2021 REGARDING THE REGULATION OF EMPLOYMENT RELATIONSHIP (https://eservices.mohre.gov.ae/TasheelWeb/account/login)
1 NA Renewal of Employment Visa Event-Based Before the Date of Expiry of the Current Employment Visa

EXCHANGE CONTROL

MINISTRY OF ECONOMY

S. No. Particular Compliance Description Frequency Filing Dates
FEDERAL LAW BY DECREE NO. (19) OF 2018 REGARDING FOREIGN DIRECT INVESTMENT (https://shorturl.at/ABNR5)
1 NA Appointment of Licensed Auditors by Foreign Investment Company Annually Once in Every Year
2 NA Notification Regarding Date Scheduled for Commencement of Work by Foreign Investment Company Event-Based Within (5) Five Business Days from the Completion of Installation of Fixed Assets and Preparation for Project

CORPORATE (UAE FEDERAL+EMIRATE)

COMPANY REGISTRAR - DEPARTMENT OF ECONOMIC DEVELOPMENT

S. No. Particular Compliance Description Frequency Filing Dates
FEDERAL LAW NO. (2) OF 2015 AD ON COMMERCIAL COMPANIES (https://www.moec.gov.ae/en/company-registrars-within-the-uae)
1 NA Conduct of Annual General Assembly Annually At least Once in Every Year Within (4) Four Months Following the End of the *Fiscal Year of the Company
2 NA Preparation of Consolidated Financial Statements by Holding Company Annually At the End of Every *Fiscal Year
3 NA Presentation of Financials and Auditor's Report of the Company Annually Within (4) Four Months from the End of the *Fiscal Year of the Company
4 NA Submission of Balance Sheet, Final Accounts and Auditor's Report by Foreign Company or their Branch other than Representative Offices Annually Once in Every 12 Months
5 NA Conduct of Board Meeting NA At least (4) Four Times a Year
6 NA Notification for Amendment in Memorandum of Association Event-Based Within 15 (Fifteen) Working Days Upon any Change in Memorandum of Association
7 NA Announcement and Notification for Conversion from One Form to Another Form of Company Event-Based Within (5) Five Working Days from the Date of Conversion Decision
8 NA Notification to Creditors Regarding Decision of Merger Event-Based Within (10) Ten Working Days from the Date of Approval of the Merger by the General Assembly
9 NA Allotment of Shares Upon Closure of Subscription Event-Based Not Later than (5) Five Working Days from the Date of Closure of Subscription
10 NA Repayment of Excess Amount Upon Closure of Subscription Event-Based Not Later than (5) Five Working Days from the Date of Allocating the Shares to Subscribers
11 NA Filing the Vacancy of the Board Member Event-Based Not Later than (30) Thirty Days from the Date of Vacancy
12 NA Intimation Regarding Changes in Ultimate Beneficiary Ownership (UBO Event-Based Within (15) Fifteen Working Days from the Date of Such Change
13 NA Notification for Dismissal of Auditor Event-Based Within (7) Seven Days from the Date of the Dismissal Decision
14 NA Filing the Vacancy of Auditor Event-Based Within (10) Ten Days from the Date of Resignation by Auditor
15 NA Registration of Decision for Increase or Decrease of Capital with the Registrar Event-Based Within (5) Five Working Days from the Effective Date of the Decision to Increase or Decrease its Capital
16 NA Filing the Vacancy of the Board Member Where Vacancy Reach One Quarter of the Number of Board Members Event-Based Filing the Vacancy of the Board Member Where Vacancy Reach One Quarter of the Number of Board Members
LIMITED LIABILITY COMPANY
1 NA Invitation for Annual General Assembly Annually At least Before (21) Twenty One Days from the Date Set for the Meeting
2 NA Submission of Copy of Invitation of Annual General Assembly to Competent Authority Annually Before Announcement of the Invitation to Convene the Annual General Assembly
3 NA Registration of Particulars and Changes Entered in Partners Register Annually During the Month of January
4 NA Preparation of Financial Statements and Accounts by the Manager Annually Within (3) Three Months from the End of *Fiscal Year
5 NA Preparation of Minutes of Annual General Assembly Annually Every Year in the Annual General Assembly
6 NA Appointment of Auditor Annually Every Year in the Annual General Assembly
7 NA Notification for Exceeded Number of Partners Event-Based Within (30) Thirty Days from the Date of Such Increase
8 NA Notification Regarding Termination of Manager Event-Based Within (30) Thirty Days from the Date of Termination of Service
9 NA Appointment for Replacement of Manager Event-Based Within (30) Thirty Days from the Date of Termination of Service
10 NA Formation of Board of Managers on Expiry of Their Term of Membership Event-Based Forthwith Upon Lapse of (6) Six Months Period from the Expiry of the Term of Membership of the Company’s Board of Managers
PUBLIC JOINT STOCK COMPANY
1 NA Submission of Copy of Accounts and Auditor's Report Annually Within (7) Seven days from the Date of Convening the Annual General Assembly
2 NA Disclosure of All Relevant Financial Information on Website by Public Joint Stock Company Annually After the End of the *Fiscal Year
3 NA Invitation to Public Subscription Event-Based At least (5) Five Working Days Prior to the Date of Commencing the Subscription
4 NA Listing the Shares in the Financial Market Event-Based Within (15) Fifteen Working Days from the Date of Entry of Shares in Commercial Register at the Competent Authority

CORPORATE (FREE ZONES - UAE)

DMCC - DUBAI MULTI COMMODITIES CENTRE

S. No. Particular Compliance Description Frequency Filing Dates
FREE ZONE - DUBAI MULTI COMMODITIES CENTRE
DUBAI MULTI COMMODITIES CENTRE AUTHORITY REGULATIONS 2020 (https://landing.dmcc.ae/_hcms/mem/login)
1 NA Convene an Annual General Meeting Annually Once in Every 12 months
2 NA Notice of Annual General Meeting Annually At least (10) Ten Business Days in Advance
3 NA Preparation and Presentation of Financials and Auditor Report Annually Within (6) Six Months after the End of the *Financial Year of the Company
4 NA Submission of Accounts and Audit Report Annually Within (5) Five Business Days of the Annual General Meeting
5 NA Submission of Accounts and Audit Report by Branch Annually AWithin (5) Five Business Days of the Relevant Shareholder Meeting (or Meeting of the Relevant Governing Body of the Branch Parent, if applicable)
6 NA File Special Resolution with the Registrar for Change in Name Event-Based Within (7) Seven Business Days of the Date of the Special Resolution
7 NA Announcement and Notification for Conversion from One Form to Another Form of Companye by Branch Parent Company Regarding Change in its Name Event-Based Within (14) Fourteen Business Days of Change of Name
8 NA Notification for Reduction of Share Capital Event-Based Within (30) Thirty Business Days of the Date from which the Reduction has Taken Effect
9 NA Notification for Cancellation Treasury Shares Event-Based Within the Period of (20) Twenty Business Days Beginning with the Date on which the Shares are Cancelled
10 NA Furnish Information about Shareholders to the Registrar to Maintain the Security Register of the Company Event-Based Within Five (5) Business Days of its Receipt of the Relevant Information from the Shareholders
11 NA Notification for Change in Particulars of Security Interest Event-Based Within (5) Five Business Days of the Creation, Modification or Discharge of such Security Interest
12 NA Notification for Change in Director/Secretary/Manager Event-Based Within (14) Fourteen Business Days of such Change
13 NA Notification for Change in Director/Secretary/Manager Event-Based On the Same Day on which the Manager has Resigned, Removed, Died or Incapacitated
14 NA Appointment of New Manager in Case of Casual Vacancy Event-Based Within (10) Ten Business Days of the Resignation, Removal or Death
15 NA Furnish Statement of Resignation of Auditor to Shareholders Event-Based Within (10) Ten Business Days of Receipt of Resignation Statement from the Auditor
16 NA Approval for Change in Particulars of Active License Event-Based On the Same Day of any Such Change in License

JAFZA - JEBEL ALI FREE ZONE

S. No. Particular Compliance Description Frequency Filing Dates
FREE ZONE - JEBEL ALI FREE ZONE
THE JEBEL ALI FREE ZONE COMPANIES IMPLEMENTING REGULATIONS 2016 (https://shorturl.at/iBMNW)
1 NA Annual General Meeting of FZCO/FZE/PLC Annually Once in Every 12 Months
2 NA Preparation of Financials and Audit Report Annually At the Annual General Meeting
3 NA Submit Audited Balance Sheet (Financial Report) Annually By the End of Every *Financial Year
4 NA File Resolution for the Increase in Capital to Registrar Event-Based Within (4) Four Days of Passing the Resolution
5 NA File Resolution for Issuance of Shares for Consideration Other than Cash Event-Based Within (4) Four Days of Passing the Resolution
6 NA Public Notice for the Decrease in Capital to Registrar Event-Based Within (14) Fourteen Days of Passing the Resolution
7 NA Notice of a General Meeting or a Meeting of a Class of Shareholders of FZCO Event-Based At Least (14) Fourteen Days Before the Date Set for the Meeting but Not More than (2) Two Months
8 NA Notice of a General Meeting or a Meeting of a Class of Shareholders of PLC Event-Based At Least (21) Twenty One Days Before the Date Set for the Meeting but not more than (3) Three Months
9 NA File Resolution for Consolidation or Division of Shares Event-Based Within (4) Four Days of Passing the Resolution
10 NA Filing the Casual Vacancy of Auditor Event-Based Forthwith by Calling a General Meeting
11 NA Allotment of Shares for Consideration Other than Cash Event-Based Within (6) Six Months from the Date of the Confirmation by the Auditor for the Value of the Consideration

RENEWALS FOR FREE ZONE OR UAE MAINLAND

S. No. Particular Compliance Description Frequency Filing Dates
1 NA Renewal of Trade License in Free Zone or UAE Mainland Law Annually Every year Before the Date of Expiry of the Current Trade License
2 NA Renewal of Service License in Free Zone or UAE Mainland Law Annually Every year Before the Date of Expiry of the Current Service License
3 NA Renewal of Industrial License in Free Zone or UAE Mainland Law Annually Every year Before the Date of Expiry of the Current Industrial License
4 NA Renewal of Registration of Foreign Establishment Branch with Ministry of Economy Annually Every year Before the Date of Expiry of the Current License
5 NA Renewal of Customs Registration with Customs Department Annually Every Year Within Sixty (60) Days from its Expiry Date
6 NA Renewal of License For Tourist Establishments and Travel Agencies in Dubai Annually Every year Before the Date of Expiry of the Current License
7 NA Intimation for any Changes in License in DMCC Free Zone Event-Based Within a Period of Maximum Time of Two (2) Weeks from any Change

BEYOND COMPLIANCE CALENDAR

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Disclaimer

The information provided in this article is intended for general informational purposes only and should not be construed as legal advice. The content of this article is not intended to create and receipt of it does not constitute any relationship. Readers should not act upon this information without seeking professional legal counsel.

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