Is there any exception to corporate tax registration available?

As per Article 51 of Decree-Law, any Taxable Person (Resident and Non-Resident Person) shall register for Corporate Tax with the Authority in the form and manner. However, Ministerial Decision No (7) of 2023 (43) 2023, provides the exceptions from Registration and allows the following person not to register for corporate tax,

• A Government Entity
• A Government Controlled Entity
• A Person engaged in an Extractive Business (subject to certain conditions)
• A Person engaged in a Non-Extractive Natural Resource Business (subject to certain conditions)
• A Non-Resident Person that derives only State Sourced Income and does not have a Permanent Establishment in UAE