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.