The UAE’s Federal Tax Authority (FTA) has reminded businesses to file corporate tax returns within nine months of their financial year-end and keep records for at least seven years. Exempt persons must also maintain documentation to prove exemption. All tax services can be completed via the EmaraTax platform, with penalties for non-compliance.
Dubai: The Federal Tax Authority (FTA) has issued a reminder to businesses across the UAE to comply with corporate tax obligations by maintaining accurate financial records and filing returns on time. The authority warned that failure to do so could lead to administrative penalties.
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Under the Corporate Tax Law, all taxable persons are required to keep complete financial records and documents for at least seven years after the end of the relevant tax period. These include:
Records of all financial transactions
Statements of assets and liabilities
Shareholding structures and related documentation
The FTA explained that these requirements ensure the authority can verify taxable income when necessary. Importantly, even businesses exempt from corporate tax must maintain records to prove the basis of their exemption.
The FTA also stressed that corporate tax returns and payments must be submitted within nine months of the end of each financial year.
For example, companies with a financial year ending on 31 December 2025 must file their returns and pay any due tax by 30 September 2026.
The authority cautioned that late filings or missing documentation could result in fines under UAE tax regulations.
To simplify compliance, all corporate tax services — including registration, filing, and payments — are available on the FTA’s EmaraTax digital platform. Businesses may also seek assistance from registered tax agents, whose details are listed on the authority’s official website.
The system provides a centralized hub for tax processes, making it easier for businesses of all sizes to stay compliant without administrative burdens.
The FTA urged both taxable and exempt persons to carefully review the Corporate Tax Law, along with Cabinet and Ministerial Decisions, and official guidance issued by the authority. This, it said, will help businesses avoid errors and ensure smooth compliance.
“Proper record-keeping and timely filing are essential parts of corporate tax obligations,” the FTA stated, emphasizing that businesses should take proactive measures to meet requirements well before deadlines.
