Tax / FTA
ESR Notification & Report Filing
Economic Substance Regulation (ESR) notification and annual report filing for relevant activities.
Required documents
Have these ready before you start your application.
- Trade license
- Financial statements
- Activity details
- Ownership structure
How it works
- 1
Eligibility assessment
Confirm ESR relevance.
- 2
Notification + report
File notification + substance report.
- 3
Submission receipt
Ministry of Finance acknowledgement.
Frequently asked questions
Who is subject?+
Businesses conducting relevant ESR activities — 9 categories.