The Resolution №31 requirements apply to all UAE onshore and free zone companies, branches, representative offices and other business forms established or licensed in the UAE that undertakes one or more «Relevant Activity» for financial year commencing on or after 1 January 2019.
There are potentially two broad filing requirements under the :
1) Notification form and
2) Annual substance return.
According to the Resolution №31, all filing requirements fall under the remit of the relevant Regulatory Authority, and as such it is the Regulatory Authorities that set the requirements, deadlines and format for notification filing as they believe is appropriate and which may vary.
