Руководство пользователя по изменению корпоративного налогового периода

Taxpayer User Manual
CT - Change Corporate Tax Period

Date: 06 August, 2025
Version 1.1.0.0











Private and Confidential
This document contains information which is confidential and proprietary to the Federal Tax Authority. Any
dissemination, distribution, copying, use of or reliance upon the confidential and proprietary information contained
herein is unauthorized and strictly prohibited.

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Navigating through EmaraTax

The following Tabs and Buttons are available to help you navigate through this process:

Button Description
In the Portal

This is used to toggle between various personas within the user profile, such
as Taxable Person, Tax Agent, Tax Agency, Legal Representative, etc

This is used to enable the text to speech feature of the portal

This is used to toggle between the English and Arabic versions of the portal

This is used to decrease, reset, and increase the screen resolution of the user
interface of the portal

This is used to manage the user profile details such as the Name, Registered
Email Address, Registered Mobile Number, and Password

This is used to log off from the portal
In the Business Process application

This is used to go to the Previous section of the Input Form

This is used to go to the Next section of the Input Form

This is used to save the application as a draft, so that it can be completed
later

This menu at the top gives an overview of the various sections within the
application form. All the sections need to be completed in order to submit
the application for review. The current section is highlighted in blue, and the
completed sections are highlighted in green with a check


The Federal Tax Authority offers a range of comprehensive and distinguished electronic services in order to provide the
opportunity for taxpayers to benefit from these services in the best and simplest ways.


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Table of Contents

Navigating through EmaraTax ............................................................................................................................ 2
Table of Contents ............................................................................................................................................... 3
Introduction........................................................................................................................................... 4
Login to EmaraTax .................................................................................................................................. 5
Taxable Person Tile............................................................................................................................................. 6
Change Corporate Tax Period ................................................................................................................. 7
Instructions and Guidelines .................................................................................................................... 8
Request Details Section ........................................................................................................................ 11
Review and Declaration ....................................................................................................................... 18
Post Application Submission................................................................................................................. 23
Application History - In-Review ............................................................................................................ 25
Application History – Approved ............................................................................................................ 28
Certificates .......................................................................................................................................... 33
Correspondences ................................................................................................................................. 38


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Introduction
This manual is prepared to help a registered Corporate Tax Taxpayer to navigate through the
Federal Tax Authority EmaraTax portal and apply to change the Corporate Tax Period.

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Login to EmaraTax



You can login into the EmaraTax account using your login credentials or using UAE Pass. If you do
not have an EmaraTax account, you can sign-up for an account by clicking the ‘Sign Up’ button. If
you have forgotten your password, you can use the 'Forgot password?' feature to reset your
password.



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Taxable Person Tile


Step Action
(1) Select the Taxable Person from the list and click 'View' to open the dashboard.


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Change Corporate Tax Period


Step Action
(1)
• In order to change Corporate Tax Period of your Corporate Tax Registration application,
click ‘...’ under the actions button.
• Select ‘Change Corporate Tax Period’ to start updating the Corporate Tax Period of your
Corporate Tax Registration application.


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Instructions and Guidelines



The ‘instructions and guidelines’ page is designed to help you understand certain important
requirements relating to Change Corporate Tax Period in the UAE. It also provides guidance on
what information and documents you should have in hand when you are completing the Change
Corporate Tax Period application.



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Step Action
(1)
Read the instructions and guidelines for Change Corporate Tax Period and mark the checkbox to
confirm.


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Step Action
(1) Click ‘Start’ to initiate the Change Corporate Tax Period application.


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Request Details Section



• The Change Corporate Tax Period application has been divided into two short sections,
each section being represented in the progress bar. The current section will get
highlighted in blue color on the progress bar. As you move to the next steps, the
completed sections will get highlighted in green color.
• In order to move from one section to the next, all mandatory fields of the current section
must be entered. The fields which are optional are marked as optional next to the field
name.
• You are requested to ensure that the documents submitted, supports the information
entered by you in the application. This would help to avoid any rejection or resubmission
of the application later.



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The Applicant Details section is pre-populated with your Entity details from your Registration
application. You cannot make amends to this section.



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Step Action
(1)
• Enter reason and details necessary for Change in Corporate Tax Period.
• Provide supporting documents.


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Your 'Current Corporate Tax Period' is auto populated by the system.



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Step Action
(1) Select the 'New Corporate Tax Period' from the drop-down list.


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Step Action
(1) System will display the preferred options. Select the appropriate option for change to have effect.


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Step Action
(1)
After completing all mandatory fields, click the ‘Next Step’ button to save and proceed to the
next section.


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Review and Declaration



This section highlights all the details entered by you across the application. You are required to
review and submit the application.



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Step Action
(1)
After carefully reviewing all of the information entered on the application, mark the checkbox to
declare the correctness of the information provided in the application.


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Step Action
(1) Click ‘Submit’ to submit the Change Corporate Tax Period application.


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Once the 'Submit Application' pop up message appear, click 'Yes' to confirm, or 'No' to go back
and to do other changes to your Change Tax Period application.



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Step Action
(1) Click ‘Yes’ to confirm.


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Post Application Submission



After your application is submitted successfully, a Reference Number is generated for your
submitted application. Note this reference number for future communication with the FTA.

What’s next?

• Once the application is submitted, the FTA shall approve, reject or resubmit for additional
information and notify the applicant accordingly.
• If the FTA requires any further details from you in order to assist with the verification of
your application, you will receive an email notification setting out the information
required from you.
• Once the FTA confirms acceptance of your application, you will be notified on the
decision.
• The status of your application in the dashboard will be updated accordingly. You may
check your application status in the dashboard from time to time.



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Step Action
(1)
• Click 'Download' to download a pdf copy of the acknowledgement screen.
• Click 'Back to Dashboard' to navigate back to Taxable Person dashboard.


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Application History - In-Review
Once the Taxpayer submits the application to Change Corporate Tax Period, the application will be
sent to the FTA for review and the status of the application will be ‘In-Review’.



Step Action
(1)
• In order to view the application status, click ‘...’ under the actions button.
• Select ‘View Application History’ to view the status of your application.



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You can search for your application from 'Search' function in the applications history.



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You can check the status of the application based on the application number once the application
has been submitted.



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Application History – Approved
Once FTA process the application to Change Corporate Tax Period the status of the application will
be updated according to FTA decision 'Approved, Rejected, or Requires Additional Information'.



Step Action
(1)
• In order to view the application status, click ‘...’ under the actions button against the
registered Corporate Tax application.
• Select ‘View Application History’ to view the status of your application.


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You can confirm the status of the application based on the application number once FTA
processes your application.



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Once the process is complete a notification is sent to your registered E-Mail address, Mobile, and
Correspondences in your left side menu on your profile.



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Step Action
(1) Click on 'MY CORRESPONDENCE'.


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You can read the notification for the application based on the Correspondence Reference Number
once FTA processes your application.




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Certificates


Step Action
(1) Click on the taxable person name to view the certificates.



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Step Action
(1) Click 'Certificates'.



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Step Action
(1) Click ‘Download’.



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• Here, you can view the new Corporate Tax Period details available in the Corporate Tax
Registration certificate.
• Note: No new certificate will be generated and the existing certificate will be updated
with new tax period.


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You can view the Corporate Tax Registration certificate details here.


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Correspondences

Taxpayer receives the following correspondences:

• Application submission acknowledgment.
• Application saved as a draft require action notification.
• Additional information notification (only if the FTA requires more information to assist with
their review of your application).
• Application approval or rejection notification.
• Auto rejection notification due to Return Filing.