On 1 December 2020, the United Arab Emirates Ministry of Finance launched the Economic Substance Filing Portal, which is now linked from the Ministry's Economic Substance Regulations guidance page. As previously reported, all economic substance notifications and reports moving forward must be submitted electronically through the new Ministry of Finance portal. Licensees that already submitted a notification directly to their regulatory authorities are required to re-submit their notification using the new portal. For this purpose, an extended deadline of 31 December 2020 has been provided for submissions that have already become due or already submitted to a regulatory authority.