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If the individual is conducting any commercial activity which requires a licence from the related authorities, the individual would be required to take the permit, and the UAE source income of the individual would be subject to corporate tax
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The FTA may impose the penalty maximum within six years from the date violation was committed but the time to impose the penalty for the offence of providing inaccurate information is a maximum of 12 months from the date on which the violation came to the attention of the FTA