When businesses pause operations, fail to renew their license, or request deregistration, the Federal Tax Authority (FTA) may deactivate the company’s Corporate Tax Registration Number (CT TRN). Many companies later resume activity—new clients, a renewed license, hiring staff, or restarting sales—only to discover that their CT TRN cannot be used until it is reactivated.

The FTA has created a straightforward process for reopening a previously issued TRN. It’s not a new registration; you simply restore the tax account that existed before.

To help business owners understand how this works, the steps below explain the full process in simple, practical language.

You begin by logging into EmaraTax, opening your Taxable Person Dashboard, and selecting your entity. Next to your deactivated CT registration, a menu appears with the option “Reactivate TRN.”

Once you click “Start,” the application opens with five sections:

• Entity details

• Identification/licence details

• Contact information

• Authorized signatory

• Final review

The system keeps most fields locked because this isn’t a fresh registration. These details were validated during your original CT registration and cannot be changed inside the reactivation form.

However, you can update your email and mobile number, and you can edit or add an authorized signatory if needed. The physical address remains locked.

There are two fields you must complete:

• Corporate Tax Period (your financial year—exactly as before)

• Date of Re-Commencement of Business (the date activity resumed)

Once everything is reviewed and declared, you submit the application.

Common Client Questions (and practical answers)

Reactivating a Corporate Tax TRN is a simple process when the correct information is provided. Most delays happen because the wrong recommencement date is entered, the taxable person profile is not updated beforehand, or the FTA’s requests for additional information are missed.

• Reactivation restores your old TRN—it’s not a new application.

• Most fields are locked and cannot be edited during reactivation.

• Only email, mobile and authorized signatory details can be updated in the form.

• You must re-enter your original Corporate Tax Period.

• The recommencement date should reflect actual business activity.

• The FTA may ask for trade licenses, invoices, bank statements or signatory documents.

• Approval takes 5–20 working days.

• The CT Certificate can be downloaded immediately after approval.

Fastlane handles the entire reactivation end-to-end so you can focus on restarting operations:

• Reviewing your old CT registration

• Updating your Taxable Person Profile

• Determining the correct recommencement date

• Preparing supporting documents

• Submitting the reactivation request

• Responding to FTA queries on your behalf

• Delivering your reactivated CT certificate

• Ensuring full Corporate Tax compliance going forward