On 6 April 2026, the UAE Federal Tax Authority published Taxpayer User Manual Corporate Tax De-Registration (Version 2.0.0.0). The manual provides guidance for taxpayers to navigate through the Federal Tax Authority EmaraTax portal and submit their Corporate Tax De-Registration application. Taxpayers are eligible to apply for de-registration in the following cases: cessation of business, sale of business, merger of business, redomiciliation of business, and any other reasons for corporate ta…