Reliable opening data
Agree the trial balance to financial statements. Resolve bank, receivable and payable differences. Identify whether opening balances or prior-period issues affect this return.
Output: a reconciled source pack03 / FROM BOOKS TO RETURN
Corporate Tax Filing in Dubai.
A return you can trace.
A deadline you can plan for.
Corporate Tax filing translates accounting records into a supported tax return. A&A helps prepare the computation, review relevant elections and disclosures, and organise approval, submission and payment follow-up.
THE RETURN CONTROL BOARD
Preparation is more than a portal entry.
A supported tax bridge
Explain adjustments between accounting profit and taxable income. Review elections, related-party disclosures and supporting evidence before the draft is approved.
Output: a computation and issue logTwo completion checks
Retain client approval and the filed return. Separately track payment and keep a final archive so a portal acknowledgment is not mistaken for settled tax.
Output: filing and payment evidenceTHE ACCOUNTING-TO-TAX BRIDGE
Every adjustment needs an explanation.
A profit figure is a starting point, not the finished return. We organise proposed adjustments by source record, reason and treatment. Uncertain positions are flagged for a decision instead of disappearing inside a spreadsheet.
The example above is deliberately simple. The AED 25,000 adjustment is assumed, not a prescribed add-back. Your actual computation depends on evidence and the rules that apply to each item.
| Review area | Evidence to discuss |
|---|---|
| Expense deductions | Purpose, invoice, recipient and any restriction |
| Income treatment | Contracts, classification and exemption conditions |
| Related parties | Agreements, transaction values and pricing support |
| Reliefs and losses | Eligibility history, conditions and election decisions |
BUILD YOUR FILING PACK
What we need from your finance team.
- Tax registration details, relevant period and prior submissions.
- Trial balance, financial statements and general ledger.
- Fixed assets, financing, provisions and significant expense schedules.
- Related-party register, agreements and transaction summaries.
- Evidence for proposed elections, exemptions or reliefs.
We confirm the list after scoping. Audited financial statements may be needed depending on the applicable requirements; return preparation does not itself provide an audit opinion.
Choose the right starting service.
Accounts ready
Begin with a tax review and draft computation. Agree who will answer technical questions, approve the return and arrange settlement before the target submission date.
Records incomplete
Start with a gap list and reconstruction scope. A rush to submit does not make unsupported figures reliable. Identify urgent deadlines while the accounting work is planned.
Complex structure
Separate group, free zone, cross-border or related-party analysis from a basic return package. Resolve the significant treatment questions before finalising the filing.
CLEAR ANSWERS
Your questions,
before you begin.
General UAE guidance, with the details of your entity and tax period checked before we advise.
When are the Corporate Tax return and payment due?
The general deadline is nine months after the tax period ends. For example, a period ending 31 December 2025 ordinarily has a 30 September 2026 deadline. Confirm the actual period and any applicable special decision before relying on an example.
Does filing the return also pay the tax?
No. Submission and payment are separate actions. Keep both the submission acknowledgment and the payment evidence, and check that settlement is correctly reflected against the relevant tax obligation.
Is a return needed if the company owes no tax?
A zero liability or accounting loss does not by itself remove a taxable person’s filing obligation. The return should reflect the actual records and applicable treatment, rather than assume that no trading means nothing needs to be submitted.
Can you file using only bank statements?
Bank statements rarely explain the full reporting position. We also need the accounts and supporting schedules. If records are incomplete, we identify the reconstruction work before agreeing that the return is ready.
Will you automatically claim Small Business Relief?
No. We review the conditions and current rules for your period, supporting revenue history, exclusions and the consequences of an election. Eligibility and an informed approval are required; low tax alone is not the test.
What happens if an error is discovered after submission?
Keep the original return and evidence, identify the affected amounts and dates, and seek a case-specific review of the applicable correction process. Do not replace a submitted return informally or assume every error uses the same procedure.
Official sources & scope
Content checked on 11 September 2026. This page explains a consultancy service; it is not an FTA ruling, a legal opinion or a guarantee of approval. The law and decisions applicable to your period take precedence over summaries.
- FTA: filing, payment and record retention ↗
- FTA: determination of taxable income ↗
- Ministry of Finance: current legislation and amendments ↗
Fees and delivery dates depend on the records, entities, transactions and work agreed. Government charges, tax payable and penalties are separate from our professional fees. Do not send passwords or one-time codes through an enquiry form.
A&A TAX CONSULTANTS · DUBAI & UAE
Start with your business.
Leave with a clear next step.
Tell us the service you need, your entity type and the relevant period. We’ll clarify the scope and the information needed before work begins.