Corporate Tax - Administration

Frequently Asked Questions

Yes, even if you are already registered for VAT, you will be required to register for UAE CT separately. Registration for UAE CT is mandatory for taxpayers, regardless of their VAT registration status. You will need to update your details and register for UAE CT accordingly.

In a self-assessment regime, taxpayers are responsible for the calculation, reporting, and payment of their taxes. They are required to assess their tax liabilities, file tax returns, and make payments based on their calculations and records. The tax authority may conduct audits or verifications to ensure compliance with the self-assessment regime.

Every taxpayer, as determined by the Minister, is obligated to register for UAE Corporate Tax (CT) and acquire a Corporate Tax Registration Number. Additionally, the Federal Tax Authority may request certain Exempt Persons to register for UAE CT. The specific criteria for registration will be prescribed by the Minister.

Taxpayers should register for UAE CT before they file their first CT return. It is essential to complete the registration process on time.

There is no specific threshold for registration for UAE CT. All taxpayers, regardless of their level of income, are required to register for UAE CT.

Taxpayers can register for UAE CT electronically through the website of the Federal Tax Authority. Detailed guidance on the registration process will be provided by the authority.

UAE businesses are required to file a CT return once per Tax Period. The CT return is generally due within 9 months after the end of the Tax Period. There are no provisions for provisional or advance CT filings.

Yes, even if you have no income or your company is dormant, you are still required to file a UAE CT return. It is a mandatory filing requirement for all taxpayers.

Yes, taxpayers are required to file a UAE CT return regardless of whether they have made a profit or incurred a loss. Filing a CT return is essential to ensure that any losses can be properly recorded and carried forward to offset future taxable income.

If the companies meet the requirements to form a Tax Group, as mentioned in the “Tax Groups” section, and their application to form a Tax Group is approved, they can file a single UAE CT return that covers all the members of the Tax Group. However, if the companies do not meet the criteria to form a Tax Group, each company will need to file a separate UAE CT return on a standalone basis.

Yes, UAE CT returns will need to be filed electronically. The specific process and requirements for electronic filing will be in the guidance issued by the Federal Tax Authority.

The UAE CT liability generally needs to be paid before the end of the 9 months following the end of the relevant Tax Period. The exact payment due date will be specified by the Federal Tax Authority.

Detailed guidance on the approved payment methods for UAE CT liabilities will be provided by the Federal Tax Authority in due course.

No, there is no requirement to make advance payments for UAE CT. The CT liability for a specific Tax Period will generally be due for payment by the end of the 9th month following the end of that Tax Period.

Non-compliance with the UAE CT regime may result in penalties, similar to other tax regimes in the UAE such as VAT. The specific compliance obligations and applicable penalties under the UAE CT regime will be outlined by the relevant authorities in due course. Businesses need to ensure they comply with the UAE CT requirements to avoid penalties and any potential legal consequences.

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