Question 1

What is a Corporate Tax Return?

Accepted Answer

A Corporate Tax Return is a filing submitted to the UAE Federal Tax Authority containing relevant information about a taxable person's income, taxable income, Corporate Tax liability, and other required information for the applicable tax period.

Question 2

Who needs to file a UAE Corporate Tax Return?

Accepted Answer

Taxable persons subject to UAE Corporate Tax generally need to file a Corporate Tax Return for each applicable tax period, subject to the relevant legislation, regulations, and exemptions.

Question 3

When is the UAE Corporate Tax Return due?

Accepted Answer

The Corporate Tax Return is generally required to be submitted within 9 months from the end of the relevant tax period. The applicable deadline should be confirmed based on the taxable person's specific tax period.

Question 4

What documents are required for Corporate Tax Return filing?

Accepted Answer

Depending on the business and filing requirements, information may include financial statements, trial balance, general ledger, income and expense records, tax registration details, supporting schedules, ownership information, and records relating to applicable tax adjustments, reliefs, or losses.

Question 5

How is taxable income calculated for UAE Corporate Tax?

Accepted Answer

Taxable income generally starts with accounting income and is adjusted for items required under UAE Corporate Tax legislation. The specific adjustments depend on the nature of the business, transactions, income, expenses, and applicable tax rules.

Question 6

Can tax losses be carried forward?

Accepted Answer

Subject to applicable conditions and limitations, UAE Corporate Tax rules allow certain tax losses to be carried forward and utilised against future taxable income. The availability and utilisation of losses should be assessed based on the specific circumstances of the business.

Question 7

Can businesses claim Small Business Relief?

Accepted Answer

Eligible resident persons may be able to claim Small Business Relief subject to the applicable conditions and revenue threshold for the relevant tax period. Eligibility should be assessed based on the business's circumstances and the rules applicable to the relevant period.

Question 8

Do free zone businesses need to file Corporate Tax Returns?

Accepted Answer

Free zone businesses should assess their Corporate Tax obligations and filing requirements based on their status, activities, income, and applicable UAE Corporate Tax rules. Free zone status does not automatically remove the requirement to file a Corporate Tax Return.

Question 9

Can Uniqey help with Corporate Tax calculations and filing?

Accepted Answer

Yes. Uniqey can assist with reviewing financial records, calculating taxable income, assessing applicable adjustments and reliefs, preparing Corporate Tax Returns, and supporting FTA submission through EmaraTax.

Question 10

Can Uniqey provide Corporate Tax Return filing services in the UAE?

Accepted Answer

Yes. Uniqey provides Corporate Tax Return preparation and filing support for UAE businesses. The scope can be customised based on your tax period, business structure, accounting records, transactions, and Corporate Tax requirements.

Feature	Uniqey Corporate Tax Services Best Value	In-House Team	Freelancer / Consultant
Financial Data Review	Yes	Internal team	Scope dependent
Taxable Income Calculation	Structured	Depends on expertise	Available
Tax Adjustments	Yes	Internal responsibility	Available
Tax Return Preparation	Yes	Internal process	Available
FTA Filing	Guided	Depends on resources	Scope dependent
Tax Loss Review	Yes	Depends on expertise	Available
Relief Assessment	Structured	Internal responsibility	Varies
Post-Filing Support	Available	Requires internal resources	Depends on arrangement

Corporate Tax Return Filing Services in UAE

Comprehensive Corporate Tax Return Filing Services

Return Preparation

Financial Review

Reliefs & Losses

Relief & Filing

Uniqey vs In-House vs Freelancer

Uniqey Corporate Tax Services

In-House Team

Freelancer / Consultant

From Financial Records to FTA Submission

Understand Your Business & Tax Period

Review Financial Records

Determine Taxable Income

Review Reliefs, Exemptions & Tax Losses

Calculate Corporate Tax Liability

Prepare & File the Tax Return

Post-Filing Review & Support

Compatible with Leading Accounting & Financial Systems

Questions About UAE Corporate Tax Return Filing

Ready to File Your Corporate Tax Return?