Corporate Tax Compliance Requirements
Essential compliance obligations, registration requirements, and filing deadlines for UAE corporate tax under Federal Tax Authority regulations.
Critical Compliance Dates
Corporate Tax Effective Date
Registration Deadline from Tax Period Start
Tax Return Filing Deadline
Registration Requirements
Who Must Register
Required to Register:
- All UAE resident juridical persons
- Non-residents with UAE permanent establishment
- Natural persons conducting business activities
- Foreign entities effectively managed from UAE
Optional Registration:
- Qualifying Free Zone Persons (for 0% rate)
- Entities eligible for Small Business Relief
- Non-residents with UAE-source income
Registration Timeline
Determine Tax Period Start
Identify when your first corporate tax period begins (June 1, 2023 for most entities)
Register Within 6 Months
Complete FTA registration within 6 months of tax period commencement
Obtain Tax Registration Number (TRN)
Receive TRN for use on all tax documents and correspondence
Filing Requirements
Annual Corporate Tax Return
Filing Deadline
9 Months
After end of Tax Period
Filing Method
Electronic filing through FTA portal
Paper filing not accepted
Required Information:
- Financial statements
- Tax computation
- Supporting schedules
- Transfer pricing documentation
Payment Obligations
Tax Payment Deadline
Corporate tax is due at the same time as the tax return filing deadline (9 months after the end of the Tax Period).
Payment Methods:
- Electronic payment through FTA portal
- Bank transfer to FTA account
- Other approved payment methods
Record Keeping Requirements
Required Records:
- Accounting records and books
- Financial statements
- Bank statements and records
- Invoices and supporting documents
- Contracts and agreements
- Transfer pricing documentation
Retention Requirements:
5 Years
Minimum record retention period
UAE Location
Records must be maintained in UAE
English/Arabic
Records in acceptable languages
Electronic Records
Electronic records are acceptable provided they can be readily accessed, retrieved, and reproduced in a legible form when required by FTA.
Penalties for Non-Compliance
Common Penalties Include:
Registration Failures
- • Late registration penalties
- • Operating without registration
- • Providing incorrect information
Filing Failures
- • Late filing penalties
- • Failure to file tax returns
- • Incorrect or incomplete filings
Payment Failures
- • Late payment interest
- • Non-payment penalties
- • Underpayment assessments
Record Keeping
- • Inadequate record maintenance
- • Failure to provide records
- • Destruction of required records
Stay Compliant with Professional Help
Our chartered accountants ensure your business meets all UAE corporate tax compliance requirements on time and accurately. Avoid penalties with expert guidance.