FTA Corporate Tax Filing Checklist: A Guide for UAE Businesses

August 26, 2025

Filing a corporate tax return in the UAE requires more than just filling in fields inside EmaraTax. It is about organizing documents, understanding your obligations, and making sure every step is handled carefully. Businesses that prepare early reduce stress and avoid costly penalties.

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This guide walks you through everything you need to know. From confirming your registration and tax period to organizing your financial statements, identifying deductible expenses, and preparing supporting documentation, each step is covered in detail. Think of this as a roadmap to a smoother filing process.

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Why Preparation is Key

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Many businesses underestimate how much work goes into a corporate tax return. It is not only about submitting one form; it is about ensuring that what you report is accurate, consistent, and backed by records. Filing correctly protects your company from penalties, while mistakes can trigger audits, late fees, and reputational damage.

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When you take the time to prepare a checklist, you bring structure to the filing process. Instead of scrambling at the last minute, your team can work through each requirement with confidence. A clear plan reduces duplication of effort, avoids missed details, and ensures alignment between accounting, VAT, and tax teams.

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Steps to Take Before Filing

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1) Check Your Registration Status

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Every company subject to corporate tax must be registered with the FTA. Without a TRN, you cannot submit your return. If your registration is pending or incomplete, resolve this immediately. Filing without registration can result in penalties and delays.

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2) Confirm Your Filing Period

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Your tax period follows your financial year. For many companies in the UAE this means January to December, but some use different accounting cycles. The return must be filed nine months after your financial year ends. Knowing your exact period helps you plan a realistic filing calendar and avoids last-minute surprises.

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3) Prepare Financial Records

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Financial statements provide the foundation for your corporate tax return. Free Zone companies and businesses with annual revenue exceeding AED 50 million must file audited financials. Other businesses can submit unaudited statements, but these must still be final, accurate, and consistent with prior records. Drafts or estimates will not suffice.

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Audited financials bring additional credibility and demonstrate compliance with accounting standards. Even if not required, many businesses choose to audit voluntarily for reassurance and smoother tax submissions.

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4) Separate Allowable and Disallowed Expenses

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Expenses are deductible only if they are wholly and exclusively for business purposes. Non-deductible costs include bribes, fines, unapproved donations, and personal spending. Entertainment expenses are capped at 50%. Employee-related costs are generally deductible, but only if properly documented. By categorizing expenses correctly, you avoid disputes with the FTA and prevent overstating deductions.

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5) Collect Proof for Exempt Income

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Some types of income may be exempt from corporate tax, such as dividends and foreign branch income. However, exemptions must be proven with documents. Keep dividend distribution records, shareholder registers, or evidence of foreign branch taxation ready to support your claim.

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6) Review Group Reliefs and Elections

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Businesses can benefit from elections such as Small Business Relief or joining a tax group. But these are not applied automatically. They must be actively selected in EmaraTax and supported by documentation. Forgetting to elect can lead to higher tax payments.

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7) Prepare for Payments

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If you expect to pay corporate tax, confirm your payment method. Make sure your business bank account is linked with EmaraTax and has sufficient funds. Planning for payments avoids last-minute liquidity issues and ensures deadlines are met.

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8) Align with Other Obligations

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Cross-check your corporate tax return with VAT filings and audited statements. Numbers must align. Inconsistencies across reports create red flags that increase the likelihood of audits.

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What to Upload with Your Return

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1) Financial Statements

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Upload your final statements in PDF format. Ensure they are legible, labeled clearly, and consistent with the audit format. EmaraTax may also require manual entry of certain data points.

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2) Supporting Schedules

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You may need to attach additional schedules depending on your activities:

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Calculations for interest expense limits

Schedules of carried forward losses

Documentation for exempt income

Disclosure forms for related-party transactions

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3) Transfer Pricing Documentation

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Businesses with revenue above AED 200 million or those involved in cross-border related-party dealings must prepare transfer pricing documentation. This includes a Transfer Pricing Disclosure Form, Master File, and Local File. Even if you do not submit these immediately, they must be ready within 30 days if the FTA asks for them.

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4) Other Evidence

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If you applied for reliefs or formed a tax group, upload supporting evidence such as ownership charts, declarations, or qualifying activity proof. Always ensure your trade license is current and matches your business activity.

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Mistakes Businesses Should Avoid

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Filing errors can be costly. Common mistakes include:

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Using draft or estimated financials

Entering incorrect details such as TRN or license number

Failing to disclose related-party transactions

Forgetting to apply for elective reliefs

Uploading unclear or password-protected files

Reporting numbers that do not match VAT filings

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These errors may result in penalties, resubmissions, or even audits. By implementing a pre-filing review process, businesses can catch issues before they become problems.

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Filing Tips for a Smooth Process

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Start preparing shortly after the financial year ends.

Assign clear responsibilities for each step of filing.

Keep both physical and digital records for at least seven years.

Use platforms like Tax Star to automate reminders, manage uploads, and maintain consistency.

Run a mock submission internally to test for gaps before the official filing.

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Why Compliance Matters

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Corporate tax compliance goes beyond avoiding penalties. It shows regulators, investors, and partners that your company is trustworthy and transparent. Businesses with clean compliance records are less likely to face detailed audits and more likely to benefit from reliefs or incentives when available.

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Compliance also sets a strong foundation for long-term growth. With accurate filings and complete documentation, management can focus on strategy rather than dealing with disputes or amendments.

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Preparing for your first corporate tax filing? Contact Alpha Pro Partners today for expert guidance.

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Frequently Asked Questions

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Do I need to file if I made no profit?

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Yes. All taxable persons must file even if no tax is due.

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What if I don’t upload financials?

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Your return may be flagged as incomplete and could result in penalties.

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Can I make changes after submission?

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Edits require FTA approval. Always review thoroughly before final submission.

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How long must records be kept?

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Seven years. The FTA may request documents anytime during this period.

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What if I hold more than one trade license?

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Each license must be reviewed separately unless you elected for group filing.

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Do sole proprietors need to file?

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Yes, if annual business income exceeds AED 1 million.

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Can I file before the due date?

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Yes. Filing early reduces stress and provides time for corrections.

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Do Free Zone companies have special filing rules?

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Yes. Free Zone companies must meet conditions to benefit from reduced or zero tax rates, and they are required to file returns just like mainland entities.

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