A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_URI::$config is deprecated
Filename: core/URI.php
Line Number: 101
Backtrace:
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Router::$uri is deprecated
Filename: core/Router.php
Line Number: 127
Backtrace:
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$benchmark is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$hooks is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$config is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$log is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$utf8 is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$uri is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$exceptions is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$router is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$output is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$security is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$input is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$lang is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$load is deprecated
Filename: core/Controller.php
Line Number: 78
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$db is deprecated
Filename: core/Loader.php
Line Number: 396
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_DB_mysqli_driver::$failover is deprecated
Filename: database/DB_driver.php
Line Number: 371
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::open($save_path, $name) should either be compatible with SessionHandlerInterface::open(string $path, string $name): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 132
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::close() should either be compatible with SessionHandlerInterface::close(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 292
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::read($session_id) should either be compatible with SessionHandlerInterface::read(string $id): string|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 166
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::write($session_id, $session_data) should either be compatible with SessionHandlerInterface::write(string $id, string $data): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 235
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::destroy($session_id) should either be compatible with SessionHandlerInterface::destroy(string $id): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 315
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::gc($maxlifetime) should either be compatible with SessionHandlerInterface::gc(int $max_lifetime): int|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 356
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 282
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: session_set_cookie_params(): Session cookie parameters cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 289
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 304
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 314
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 315
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 316
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 317
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 375
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: session_set_save_handler(): Session save handler cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 110
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: session_start(): Session cannot be started after headers have already been sent
Filename: Session/Session.php
Line Number: 143
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$session is deprecated
Filename: core/Loader.php
Line Number: 1283
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$form_validation is deprecated
Filename: core/Loader.php
Line Number: 1283
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_categories is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 11
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_blog is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 12
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_news is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 13
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_pages is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 14
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_enquiries is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 15
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$MenuModel is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 16
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_contacts is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 17
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_careers is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 18
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_settings is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 19
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_job_applications is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 20
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_subscriptions is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 21
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$BranchModel is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 22
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$CountryModel is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 23
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_quotes is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 24
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$user_country is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$data is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$header_data is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$footer_data is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$selected_country_slug is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$selected_country_details is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$benchmark is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$hooks is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$config is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$log is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$utf8 is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$uri is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$exceptions is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
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ESR Notification and Reporting Deadline in UAE [September 2023]
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As per Cabinet Decision No. 57 of 2020, UAE issued the Economic Substance Regulations (ESR) on domestic enterprises including free zones entities and those are listed in the relevant activities. ESR is mandated for UAE entities (including offshore companies and branches of domestic and foreign companies) that engage in and generate income from any of the Relevant Activities to maintain the economic substance in the UAE specific to each Relevant Activity as of 1 January 2019.
Our Management Consulting is the best in the market with consultants who are experts in all business solutions. That's why We are offering ESR Notification and ESR filing services.
What is Economic Substance Regulation (ESR)?
The Economic Substance Regulations (ESR) is a set of regulations introduced by the UAE in 2019 to demonstrate that they have a substantial economic presence in the country by conducting real economic activities and maintaining adequate levels of staffing, expenditure, and physical presence.
The regulations were introduced as part of the country's commitment to the Base Erosion and Profit Shifting (BEPS) initiative of the Organisation for Economic Co-operation and Development (OECD) .
The ESR applies to companies that are registered in the UAE, as well as foreign companies that carry out relevant activities within the UAE. The relevant activities include banking, insurance, investment fund management, leasing, headquarters, shipping, and intellectual property.
ESR effectively imposes a requirement for UAE entities (including offshore companies and branches of local and foreign companies) that carry out and earn income from any of the Relevant Activities to maintain economic substance regulations in the UAE specific to each Relevant Activity. Annual filing requirements must be met or organizations risk penalties for non-compliance.
ESR Notification and Reporting Deadline for September 2023
The deadline for submitting your Economic Substance Regulation (ESR) report is approaching. The submission deadline for the Economic Substance Regulation (ESR) Annual Notification for the Financial year-end 31st March 2023 is 30th September 2023. The deadline for Annual Reporting for the Financial year-end 30th September 2022 is also 30th September 2023 .
So you must finalize your report as soon as possible.
Note: Non-compliance with the ESR regulations may result in penalties, fines up to 400,000AED and even the suspension of your business activities in the UAE . It is, therefore, essential that you prioritize the submission of your ESR report and ensure that all required information is accurate and complete.
Purpose of Economic Substance Regulations (ESR) UAE
The purpose of the ESR is to prevent businesses, typically multinational corporations, from artificially shifting profits to jurisdictions that impose little or no income tax without having substantial activities in that jurisdiction to take advantage of their tax laws. The UAE is considered one of these jurisdictions.
Accordingly, the Economic Substance Regulations (ESR) impose an obligation on all entities that carry geographically mobile business activities to annually submit a comprehensive report to the authorities. The aim of this is to demonstrate that these businesses have substance and legitimate operations in the UAE . The first filing season, in relation to FY19, was completed by the end of 2020. Businesses should now be looking at the second filing season
Relevant Activities
Entities that conduct one or more of the stated activities will be subject to ESR:
Banks
Insurance
Investment Fund Management
Shipping
Lease-Finance
Headquarters
Holding Companies
Distribution and Service Centers
Intellectual Property
A ‘substance over form’ approach must be adopted when determining whether an entity is carrying out any of the Relevant Activities. The assessment is required to be made for individual UAE entities. There is no applicable minimum income threshold.
ESR Notification
UAE entities that conduct any one or more of the Relevant Activities must file a notification within six months of the end of the financial year (FY) on the Ministry of Finance’s (MoF) online ESR portal. As part of this filing, entities must disclose which relevant activities were conducted, whether any income was earned therefrom and whether such income was subject to tax outside the UAE. In the case of a UAE entity with multiple UAE branches, only one consolidated notification is to be submitted.
Economic Substance Tests
UAE entities that have earned income from any Relevant Activity(ies) must demonstrate adequate substance in the UAE relating to such activity(ies) by satisfying the following three Economic Substance Tests (ES Tests):
Core Income Generating Activity (CIGA) test requiring the core activities to be performed in the UAE
Directed and Managed test requiring the business to be directed and managed from the UAE in relation to the Relevant Activity(ies); and
Adequacy test requiring adequate resources (employees, expenses and assets) in the UAE
Holding companies are subject to reduced ES Tests, and High-risk Intellectual Property businesses are subject to enhanced ES Tests. In determining whether an entity has adequate economic substance in the UAE , authorities are expected to consider the impact of Covid-19 (e.g. travel restrictions, which do not allow directors to travel to the UAE for board meetings) based on a notification issued by the MoF. However, the facts in each case should be carefully reviewed by businesses and documented along with considerations regarding the appointment of alternative directors.
UAE Economic Substance Regulations Reporting
Entities that have earned income from any Relevant Activity(ies) must file a report on the MoF’s online ESR portal within twelve (12) months of the end of the relevant FY. As part of this filing, entities are required to disclose various details, including:
Whether or not they have met the ES Tests
Details of outsourced service provider(s) (if applicable)
Details of specific CIGAs conducted
Operating expenditure and number of full-time employees for each Relevant Activity
Details of the parent, ultimate parent, and ultimate beneficial owner
ESR Compliance in UAE
BMS Auditing has been providing the best Management Consulting services with its large international tax team that has been extensively involved in advising clients on ESR matters. We help you with ESR filing and compliance in the following ways,
Assessing whether the business activities conducted fall within any of the Relevant Activities and whether any exemption can be availed
Assistance in filing the notification
Assessing whether the Economic Substance Tests are met and advising on documentation to be maintained to support any future inquiries from the authorities
Assistance in filing the report, as well as any supporting documentation
Identify gaps between existing substance and the level of substance required under ESR and advise on remedial measures
Assistance in responding to inquiries from the regulatory authorities/FTA
Our auditing firm produces outstanding and distinctive audit reports, and we provide a wide range of professional auditing and accounting services to meet the needs of various business clients, including:
Frequently Asked Questions (FAQ)
1. What is ESR filing in the UAE?
The UAE government has put in place rules known as the ESR that are applicable to specific corporate operations carried out there. These rules are meant to make sure businesses that operate in the United Arab Emirates are real players in the local economy.
2. What is the economic substance requirement(ESR) in Dubai?
The Economic Substance Regulations (ESR) require businesses engaged in Relevant Activities to file an ESR report for each financial year in which they operate. This report provides details about the company's economic substance in the UAE for those activities.
3. What is the deadline for ESR filing in UAE?
Businesses in the UAE that are subject to the Economic Substance Regulations (ESR) ought to be informed about the current deadlines that have passed. The deadline for submitting your ESR Annual Notification had already passed on September 30, 2023, if your fiscal year ended on March 31, 2023. Companies whose fiscal year ends on September 30, 2022, have the same deadline to submit their ESR Annual Reports. Future compliance with the requirements depends on your ability to keep track of impending deadlines and turn in your ESR reports on time.
4. What is economic substance regulation?
The Economic Substance Regulations (ESR) mandate that UAE entities, including offshore companies and branches of both local and foreign firms, which engage in and derive income from any Relevant Activities, must demonstrate economic substance in the UAE specific to each of those activities.