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File Smart. Stay Compliant. Avoid Penalties.

HomeServicesCorporate Tax Filing

Under the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022), all taxable
persons—whether mainland companies, free zone entities, or qualifying natural persons—
are required to file an annual Corporate Tax Return with the Federal Tax Authority (FTA).
This process involves the accurate calculation and declaration of your taxable income,
adjustments for exemptions or allowances, and filing of all required schedules and
supporting documents—within the FTA-prescribed deadlines.
Failure to file correctly and on time can result in penalties of AED 500 to AED 20,000 or
more, depending on the nature and frequency of violations.

GPA’s Corporate Tax Filing Services

GPA provides a comprehensive, audit-ready tax return filing service that ensures your
company is not only compliant with the law but also optimized for available tax benefits.
We treat tax filing not as a routine submission, but as a strategic financial checkpoint.

Our Corporate Tax Filing Process

Initial Data Gathering & Reconciliation

• Collect financial statements, general ledgers, trial balances, and supportingdocuments.• Review accounting policies and reclassify items per CT regulations.• Ensure that intercompany transactions, if any, are documented and priced at arm’slength.

Taxable Income Assessment

• Determine gross revenue, cost of goods sold, and allowable deductible expenses.• Identify non-deductible items such as fines, donations (non-qualifying), personalexpenses, etc.• Add back or exclude certain items based on adjustments under UAE CT rules.

Apply Exemptions, Reliefs & Deductions

• Evaluate if your entity qualifies for:• Small Business Relief (SBR) (turnover below AED 3 million)• Participation exemption• Free zone tax incentives (0% on qualifying income)• Group relief/consolidation• Apply available tax credits, foreign tax offsets, or loss carryforwards (if applicable)

Calculate Net Taxable Profit

• Calculate your final taxable profit based on allowable adjustments.• Apply the standard 9% corporate tax rate to profits exceeding AED 375,000.• Ensure AED 0 payable filings are still completed in accordance with FTA regulations.

Prepare and Review the Corporate Tax Return

• Populate and verify all mandatory return schedules, including:• Income Statement Schedule• Balance Sheet Summary• Related Party and Connected Persons Disclosure• Transfer Pricing Documentation (if applicable)• Conduct internal review by a senior tax advisor before submission.

FTA Portal Filing & Confirmation

• File through your company’s Emara Tax portal account.• Generate a submission receipt and filing reference number.• Monitor for any FTA follow-ups or review notices post-submission.

Post-Filing Advisory

• Provide a Tax Position Summary Report• Suggest strategic tax planning steps for the next year based on insights from yourreturn• Prepare your business for tax audits or FTA clarifications, if required

Filing Deadlines

The tax return must be filed within 9 months of the end of your financial year.
For example:
• If your financial year ends on 31 December 2024, your first CT return is due by 30
September 2025.
GPA sets automated reminders and filing alerts for you, ensuring you never miss a deadline.

What Documents Do You Need?

  •  Audited or unaudited financial statements
  •  Chart of accounts and trial balance
  •  Entity structure and ownership details
  •  Transfer pricing documents (if revenue exceeds AED 50 million or dealing with related
    parties)
  •  Details of related party transactions
  •  Previous tax computations (if applicable)

Why File Corporate Tax with GPA?

  • Fully FTA-compliant tax filings
  • Tax calculations reviewed by certified experts
  • Guidance on eligible deductions and exemptions
  • End-to-end filing on Emara Tax
  • Strategic year-end tax planning support
  • Transfer pricing advisory for group entities

Let GPA Take the Stress Out of Tax Filing

Corporate tax filing is no longer just a formality in the UAE—it’s a critical compliance and
planning requirement. Partner with GPA to ensure you’re not just filing on time but filing
smart.
Get in touch for your free pre-filing consultation today.

Contact Us Today!

Contact Us Today