The UAE Federal Tax Authority (FTA) has issued a reminder for all corporate taxable persons, including exempt persons required to register, to submit their tax returns or annual declarations within nine months of the end of their tax periods.
Exempt persons must file within nine months of the end of their financial year.
The FTA confirmed that all corporate taxable persons, regardless of income, are legally required to file their returns in compliance with UAE federal tax legislation.
UAE tax returns
Businesses were strongly encouraged to file as early as possible rather than wait until the deadline, in order to avoid delays and potential penalties.
The Authority emphasised that Corporate Tax payments should be settled well before the deadline to ensure funds are received in time.
Late or last-minute electronic transfers may not be processed instantly by banks, resulting in overdue payment penalties.
Businesses are advised to verify their tax periods based on their financial year and check deadlines for both filing and settling liabilities via the EmaraTax digital platform, which provides updated information and 24/7 access.
The FTA confirmed that companies whose financial year ended on December 31 2024 can already file their tax returns through EmaraTax.
Payments should also be made through the platform ahead of the end-September 2025 deadline, allowing sufficient time for processing.
The Authority clarified that filing and payment do not need to be completed at the same time. taxable persons may also consult registered Corporate Tax agents listed on the FTA’s official website for assistance.
Under the Federal Decree-Law on the Taxation of Corporations and Businesses, corporate taxable persons must file their returns using prescribed forms and procedures.
Required information includes:
- The tax period covered by the return
- Name, address, and Tax Registration Number (TRN) of the taxable person
- Date of filing
- Accounting principles applied in the financial statements
- Taxable income for the period
- Amount of tax loss relief claimed and losses carried forward
- Available tax credits
- Corporate Tax payable for the period
The FTA urged companies to review the Corporate Tax Law, Cabinet and ministerial decisions, and its latest guides and public clarifications to ensure full compliance.
These resources are available via the Authority’s official website.
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