A technology business is a company that provides products and services related to computers and information technology. This could include developing software programs, providing advice and guidance on IT infrastructure, managing computer facilities and networks, and providing various other computer and IT-related services.
Business Activity 6201.00 – Computer programming activities involve the creation and maintenance of software programs for various applications and systems. This could include developing software for business management, accounting, gaming, or other specialised purposes.
Business Activity 6202.00 – Computer consultancy activities involve providing advice and guidance to businesses and organisations regarding the use and management of computer technology. This could include assessing the IT infrastructure of a business, providing recommendations on software and hardware solutions, and assisting with the implementation and maintenance of computer systems. Computer facilities management activities involve managing the operation and maintenance of computer systems and networks, including hardware, software, and security. This could include managing data centers, network infrastructure, and server rooms.
Business Activity 6209.00 – Other information technology and computer service activities encompass a wide range of services related to computer technology, including web design, cybersecurity, database management, and technical support.
To operate a software house or tech business in Dubai, it is mandatory to obtain a business license. Failure to obtain the required license may lead to legal consequences and penalties.
6200.00 – Computer Programming, Consultancy and Related Activities
The computer programming, consultancy, and related activities encompasses a range of services related to providing expertise in the field of information technologies. This includes writing, modifying, testing, and supporting software, as well as planning and designing computer systems that integrate hardware, software, and communication technologies.
Additionally, this activity covers on-site management and operation of clients’ computer systems and data processing facilities, as well as other professional and technical computer-related activities.
Whether clients require assistance with software development or need guidance on the most effective hardware and software solutions for their business needs, this activity offers a comprehensive set of services to help businesses optimise their use of information technology.
Third Party Approvals:
No third party approvals are required for this business activity.
6201.00 – Computer Programming Activities
Computer programming activities encompass a broad range of activities, including writing, modifying, testing, and supporting software. These business activities involve designing and developing the computer code necessary to create and implement a variety of software, including systems software (such as updates and patches), software applications (including updates and patches), databases, and web pages.
Additionally, programming and customising software, including modifying and configuring existing applications, are integral to this business activity.
Further activities may include writing and publishing software for video game consoles, producing software not associated with publishing, designing computer software for accounting systems, and developing or publishing associated software.
Regardless of the specific task, computer programming activities require a keen attention to detail, strong analytical skills, and the ability to work independently or as part of a team.
Exclusions:
This business activity excludes:
- Publishing packaged software, because it would then fall under a different activity code and require National Media Council (NMC) permits.
- Planning and designing computer systems that integrate computer hardware, software and communication technologies, even though providing software might be an integral part, since this would fall under computer consultancy and computer facilities management activities.
Third Party Approvals:
No third party approvals are required for this business activity.
6202.00 –Computer Consultancy and Computer Facilities Management Activities
The activity of computer consultancy and computer facilities management includes planning and designing computer systems that integrate computer hardware, software, and communication technologies.
Businesses offering this service may provide the hardware and software components of the system as part of their integrated services or source them from third parties or vendors.
Additionally, they install the system, train users, and provide support. They also provide on-site management and operation of clients’ computer systems and/or data processing facilities, as well as related support services such as computer consultancy and computer facilities management.
Exclusions:
This business activity excludes:
- The sale of computer hardware or software as a separate service, as this would fall under wholesale of computers, computer peripheral equipment and software.
- The installation of mainframe and similar computers as a separate service, as this would fall under Installation of industrial machinery and equipment.
- The setting-up of personal computers as a separate service, which falls under other information technology and computer service activities, such as computer disaster recovery, personal computer setup and installation, and software installation for clients.
- The installation of software as a separate service, which is covered by other information technology and computer service activities, which may include computer disaster recovery, as well as the installation and setup of personal computers for clients, and software installation services.
Third Party Approvals:
No third party approvals are required for this business activity.
6209.00 Other Information Technology and Computer Service Activities
This business activity encompasses various other information technology and computer-related services not classified elsewhere. The services may include computer disaster recovery, which involves planning and implementing measures to recover and restore computer systems in case of any disastrous events.
Additionally, the activity includes the installation and setup of personal computers for clients, as well as software installation services.
While the activity primarily focuses on providing complete computer system solutions, it also caters to clients who may require specific services, such as separate installation and setup of personal computers or software installation. The businesses under this category provide a wide range of computer-related services that meet the specific needs of their clients.
Exclusions
This business activity excludes the following services:
- Installation of mainframe and similar computers, as this falls under Installation of industrial machinery and equipment
- Computer programming, as it falls under computer programming activities
- Computer consultancy, as it is covered in computer consultancy and computer facilities management activities
- Computer facilities management for clients, which comes under computer consultancy and computer facilities management activities
- Data processing and hosting services for clients, as it falls under Data processing, hosting and related activities
Third-Party Approvals
No third-party approvals are required for this business activity.
ESR:
The ‘Economic Substance Test’ (EST) necessitates that particular kinds of enterprises are administered or guided from within the UAE, have an adequate number of full-time staff located in the UAE, earn the majority of their income within the UAE, possess enough assets, and exhibit sufficient operational expenses in the UAE. This assessment is referred to as the EST and is reported via the submission of the ESR. It must be submitted within a year of the conclusion of the financial year.
For example, companies whose financial year began on or after January 1st, 2019, and concluded on or before December 31st, 2019, must file the notification. Even if a company was recently established, it must submit its Economic Substance Return in the subsequent year, if this activity needs ESR.
Business activities 6200.00, 6201.00, 6202.00 and 6209.00 do not need ESR.
AML:
Designated Non-Financial Businesses And Professions must comply with the law of anti-money laundering and combating the financing of terrorism and financing of illegal organisations by implementing the requirements of the Ministry of Economy.
An existing licensee has already registered for goAML following the conclusion of the awareness campaign on April 30th, 2021. The Ministry of Economy will impose fines on those who did not meet the requirements before the campaign’s deadline. New licensees must comply with the requirements after obtaining their license to avoid any potential fines.
Business activities 6200.00, 6201.00, 6202.00 and 6209.00 do not need AML.
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