Signing in and setting up
The FTA states that its services are only available through UAE Pass, so the person signing in needs a verified UAE Pass account. Accounts that existed on the old FTA portal were moved to EmaraTax automatically. Inside, a single user can manage one or more taxable person profiles, which is how an owner with two companies, or an accountant helping a family business, sees each entity separately.
Keep the email and mobile number on the account current. Registration approvals, FTA notices and verification codes go there.