Short answer: This query means the entity classification on your Corporate Tax registration doesn't match your trade licence — the Entity Type or Entity Sub-Type was selected wrongly when the application was submitted — or the person who signed isn't evidenced as authorised. It's held, not rejected. Fix it by editing the pending application on EmaraTax: set the Entity Type to legal person and the Entity Sub-Type to the option matching your licence (for most private companies, private company (including establishment)), attach the licence and MOA, add a POA if the signatory point applies, and resubmit. Ignore it and no TRN is issued — while the late-registration penalty keeps applying.
This is one of the most common places a Corporate Tax registration gets stuck. You submit the application, and instead of a registration number you get a message that the FTA has reviewed it and "requires additional information" — specifically to amend the entity type and sub-type, or to provide a Power of Attorney. The wording is bureaucratic and the terms aren't explained anywhere obvious. But the fix is usually straightforward once you know what each part means.
Entity TypeWhat does “amend Entity Type to legal person incorporated” mean?
EmaraTax splits registrants into two broad categories, and the query is telling you the application is in the wrong one:
Legal person (what a company is)
A juridical person — a company formed by incorporation, such as an FZCO, FZ-LLC or LLC. "Incorporated" simply confirms it was created as a registered entity. This is the correct type for any company.
Natural person (an individual)
An individual carrying on business in their own name — a freelancer or sole practitioner. If a company's registration was submitted under this type by mistake, the FTA asks you to switch it.
So "amend Entity Type to legal person incorporated" means: your company was registered as the wrong kind of person — correct it to a company. The FTA is matching your application against your trade licence, which clearly shows an incorporated entity, and asking the application to say the same thing.
Entity Sub-TypeWhat does “private company (including establishment)” mean?
Once you're correctly classified as a legal person, EmaraTax asks for a sub-type — what kind of company. The options distinguish, for example, private companies, public companies, government entities and other special categories. "Private company (including establishment)" is the classification for an ordinary, privately owned company or establishment — which is what the vast majority of free zone and mainland companies are.
The FTA is asking you to set the sub-type to the one that reflects your actual legal form on the licence. Picking the wrong sub-type at registration — or leaving it on a default that doesn't fit — is one of the most frequent reasons an application comes back with this exact query.
Why does the query mention a Power of Attorney?
The second half of the query — "or attach a POA signed by all partners which mentions they are authorised to sign on behalf of the company" — is about who submitted the registration. The FTA wants the person acting for the company to be authorised to do so.
If the individual who signed or submitted is the signatory named on the trade licence or MOA, you generally don't need anything extra — you just correct the entity classification. But if it's someone else — an accountant, a relative, a representative not named on the licence — the FTA asks for a Power of Attorney signed by the partners that expressly authorises that person to sign for the company. You attach it to the application to satisfy this part of the query.
How to fix itHow to respond and get your TRN
You clear the query by editing the pending application — not by starting a new one:
- Read exactly what the query asks. Note the two parts: the entity type / sub-type to amend, and whether a POA is being requested for the signatory. Respond to both, not just one.
- Open the pending registration in EmaraTax. Log in, go to the Taxable Person and open the Corporate Tax registration that is under review — not a new application.
- Correct the entity type and sub-type. Set Entity Type to legal person and Entity Sub-Type to the option matching your licence — for most privately owned companies, private company (including establishment).
- Attach the licence, MOA and any POA. Upload the current trade licence and MOA; if the signatory isn’t the licence-named person, attach a POA authorising them to sign for the company.
- Resubmit and track the re-review. Submit the amended application, note the reference, and monitor EmaraTax and email; the FTA re-reviews, which can take up to around 21 working days.
Once resubmitted, the FTA re-reviews the corrected application. When it's approved, your Corporate Tax registration number is issued and visible on your EmaraTax dashboard, and you can move on to the first return.
What happens if you leave the query unanswered
Nothing good, and it compounds. The application stays pending indefinitely — no registration number is issued, so as far as the FTA is concerned you are still unregistered. Because registering for Corporate Tax is mandatory, the late-registration administrative penalty (AED 10,000) continues to apply while the application sits unanswered; a stuck application is not the same as being registered.
It also blocks everything downstream. You can't file your first Corporate Tax return without a registration number, and you can't later deregister — which matters if the company is dormant and heading for closure, because deregistration can only follow registration, the final return, and licence cancellation, in that order. One unanswered query holds up the entire chain.
This isn't the same as amending an approved registration
It's worth being clear on the distinction, because they're easy to confuse. This query is on a registration that is still pending — you're fixing the application to get your TRN issued. Amending an already-approved registration — changing your legal type, ownership, address or signatory after you already hold a TRN — is a separate process carried out on the live registration. The on-screen steps look similar, but the situation is different: one is about getting registered, the other about updating a registration you already have.
Stuck on an FTA registration query? We'll clear it
Fastlane is an FTA-Registered Tax Agent. We review your EmaraTax account, correct the entity type and sub-type to match your licence, prepare the POA where needed, and resubmit to secure your Corporate Tax registration — then handle the first return and, once the licence is cancelled, the deregistration. One classification done right avoids a second round of queries.
+971 55 127 3479 · info@fastlanecareer.com
Related guides and services
- Corporate tax registration — the full EmaraTax registration, from AED 199.
- Corporate tax filing — the first return once your TRN is issued.
- Corporate tax deregistration — after the final return and licence cancellation.
CT Registration
Full EmaraTax registration — from AED 199.
CT Filing
The first return once your TRN is issued.
CT Deregistration
After the final return and licence cancellation.
Frequently asked questions
It means the FTA thinks your Corporate Tax registration was submitted under the wrong classification. “Legal person” is the category for a company — a juridical person such as an FZCO, FZ-LLC or LLC — as opposed to a “natural person”, which is an individual. “Incorporated” confirms the entity was formed by incorporation. If your application shows a different entity type from what your trade licence indicates, the FTA holds it and asks you to correct the classification so it matches the licence.
Within legal persons, the sub-type identifies what kind of company you are. “Private company (including establishment)” is the classification for a privately owned company or establishment — not a public/listed company, not a government or other special entity. The FTA is asking you to set the sub-type to the option that reflects your actual legal form on the trade licence. Selecting the wrong sub-type at registration is one of the most common reasons an application is queried.
Because something in the application does not line up with your trade licence — usually the entity type or sub-type was selected incorrectly when the registration was submitted, so the classification on EmaraTax doesn’t match your licensed legal form. The alternative trigger is the authorised signatory: if the person who submitted or signed isn’t the one named on the licence or MOA, the FTA asks for a Power of Attorney proving they can act for the company. Either way, the application is held — not rejected — until you respond.
If the individual submitting or signing the registration is not the signatory named on the trade licence or Memorandum of Association, the FTA will accept a Power of Attorney signed by the partners (or the authorised representatives) that expressly authorises that person to sign on behalf of the company. You attach the POA to the application to satisfy that part of the query. If the licence-named signatory is the one acting, you generally don’t need a separate POA — you just correct the entity classification.
Log in to EmaraTax, open the pending Corporate Tax registration, and edit the application: set the Entity Type to legal person and the Entity Sub-Type to the option matching your licence (for most privately owned companies, “private company (including establishment)”), attach your trade licence and MOA — and a POA if the signatory point applies — then resubmit. The FTA re-reviews the amended application, which can take up to around 21 working days. Once approved, your Corporate Tax registration number is issued. [VERIFY current EmaraTax options and review timelines with the FTA.]
The application simply stays pending — no Corporate Tax registration number is issued, and you remain unregistered. That matters, because the obligation to register carries a late-registration administrative penalty (AED 10,000), which does not go away while your application sits unanswered. Leaving the query unaddressed also blocks everything downstream — you cannot file your first return or, later, deregister. Responding promptly is what unblocks the whole chain.
No — and it’s worth being clear on the difference. This query is on a registration that is still pending: you are fixing the application to get your TRN issued. Amending an already-approved registration — changing your legal type, ownership, address or signatory after you already hold a TRN — is a separate EmaraTax process done on the live registration. The mechanics look similar (you edit entity details and attach documents), but the situation, and the search you’re making, are different.
Yes. As an FTA-Registered Tax Agent we review the EmaraTax account, identify exactly what the query is asking, correct the entity type and sub-type to match your licence, prepare the POA where the signatory point applies, and resubmit to secure the registration number — then handle the first return and, once the licence is cancelled, the deregistration. Getting the classification right the first time is what avoids a second round of queries.
Fastlane Tax Team
FTA-Registered Tax Agent · MoE-Approved Auditor · Dubai
This article was prepared by the tax team at Fastlane Management Consultancy, a Dubai-based FTA-Registered Tax Agent and MoE-Approved auditor. We resolve EmaraTax registration queries — entity type and sub-type corrections, authorised-signatory and POA issues — and handle Corporate Tax registration, filing and deregistration end to end.