June 2025 Roundup: GCC Tax Updates: UAE Compliance Deadlines, Bahrain VAT Changes & KSA Tax Relief

BLOGS

July 01, 2025

In the fast-evolving GCC tax landscape, staying compliant means keeping up with new guidance and shifting deadlines. Here’s your practical roundup of the latest tax and compliance updates for the UAE, Bahrain, and Saudi Arabia — and what they mean for your business.

UAE Key Updates

FTA Decision No. 5 of 2025: Compliance for UIPs, Foreign Partnerships & Family Foundations

The UAE Federal Tax Authority has released Decision No. 5 of 2025, setting out tax registration, annual declaration, and deregistration rules for Unincorporated Partnerships (UIPs), Foreign Partnerships, and Family Foundations.

Key requirements include:

Tax registration:
- FY ending before 1 July 2025 → register by 31 Aug 2025
- FY ending after → register within 3 months of year-end
Annual declaration:
- FY ending on/before 31 March 2025 → submit by 31 Dec 2025
- Later years → within 9 months of year-end
Deregistration: Apply within 3 months of closing a business.
Option to be taxable: UIPs can opt to be treated as taxable and backdate this election if made by 31 Dec 2025.

Read the full FTA Decision No. 5 of 2025

FTA Corporate Tax Self-Registration User Manual

The FTA has published a step-by-step guide to registering for Corporate Tax using EmaraTax. Businesses must upload trade licenses, ID documents, and proof of signatory, then submit and track their registration status.

Read the Self-Registration Manual

DMCC Audited Financials Deadline Extended

DMCC companies with 31 December 2024 financial year end, now have until 30 September 2025 to submit audited financials — a welcome grace period to ensure numbers align with Corporate Tax requirements.

New UAE MAP Guidance

Businesses facing double taxation or transfer pricing disputes can now use the Mutual Agreement Procedure (MAP). Apply within 3 years, provide detailed documentation, and expect resolution within 2 years.

Read the UAE MAP Guidelines

Bahrain VAT Update: TOGC

The NBR has clarified VAT treatment for the Transfer of a Going Concern (TOGC):

No VAT on eligible business transfers that keep running.
Both parties must be VAT-registered.
You must notify NBR within 30 days.
Keep robust documentation.

See Bahrain’s Updated TOGC Guide

KSA: Tax Penalty Waiver Extended

ZATCA has extended its tax penalty waiver until 31 December 2025, covering late registration, filing, and e-invoicing penalties. You must be registered, submit overdue returns, and pay (or agree a plan) to qualify.

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