Before submitting your UAE corporate tax return, a thorough review is essential to ensure accuracy, FTA compliance, and avoid penalties. Proper corporate tax return review helps UAE businesses meet all regulatory and filing requirements efficiently.
Before you submit your corporate tax return, it’s essential to conduct a comprehensive review that covers both financial data and compliance with UAE Corporate Tax regulations. Whether you are a small business, a free zone entity, or a large corporation, taking time to verify your Corporate Tax Return will save you from potential errors and costly penalties. Below are 10 key tips on how to properly review your UAE Corporate Tax Return before filing.
How to Review Your UAE Corporate Tax Return Before Filing: 10 Key Tips
| Sr. | Review Point | Remark |
| 1 | Verify All Income is Reported | Ensure all revenue streams (domestic, export, related-party, other income) are accurately included — no under-reporting. |
| 2 | Cross-Check Deductions | Confirm all deductible expenses are valid and supported by documentation — exclude non-deductible items (fines, personal costs). |
| 3 | Match Corporate Tax & VAT Records | Reconcile figures between VAT returns and Corporate Tax return — mismatches can trigger audits. |
| 4 | Confirm Carry-Forward Losses | Check that any tax losses brought forward from previous years are correctly applied and documented. |
| 5 | Review Related Party Transactions | Ensure all Related Party and Connected Person transactions are properly disclosed — Transfer Pricing rules followed. |
| 6 | Check for SME Relief or QFZP Eligibility | Reconfirm eligibility for Small Business Relief or Qualifying Free Zone Person status — status errors affect tax liability. |
| 7 | Review Depreciation & Capital Allowances | Ensure depreciation/amortization is correctly calculated and applied — no missed claims. |
| 8 | Verify Tax Rates Applied | Confirm correct tax rates (0%, 9%) are applied to each portion of income, especially for Free Zone companies. |
| 9 | Ensure Supporting Records Are Complete | Verify that invoices, contracts, financial statements and all supporting documents are in order for a potential audit (keep for 7 years). |
| 10 | Double-Check Filing Details & Deadlines | Review TRN, license details, financial year dates and confirm filing is done before the deadline — avoid late penalties. |
Careful review of your UAE corporate tax return ensures FTA compliance, avoids penalties, and supports accurate corporate tax filing. For expert assistance, UAE businesses should consult professional corporate tax advisors before final submission.
Your solution starts here—contact us today.
Gupta Accountants LLC | PO Box 123 383 Dubai – UAE
Tel +971 4 396 7982 | Mobile +971 55 989 3299
Email info@guptaaccountants.com | www.guptaaccountants.com