The Federal Tax Authority (FTA) has today issued a reminder for all Corporate Taxable Persons, including Exempt Persons required to register, to promptly submit their Tax Returns (or Annual Declarations) within a period not exceeding nine months from the end of their respective Tax Periods (or from the end of the Financial Year for exempt persons required to register), to avoid paying late filing and late payment penalty fines.

The FTA confirmed that all Corporate Taxable Persons, regardless of the level of income, have a legal obligation to file their Tax Returns to ensure strict compliance with UAE federal tax legislation. To that end, the FTA encourages registered businesses to file their returns at the earliest opportunity, rather than wait until the end of the specified deadline to avoid delays and potential late filing and late payment penalties.

The FTA has repeatedly stressed the importance of paying the Corporate Tax due well ahead of the deadline to ensure it reaches the Authority before the last day for payment, cautioning that last-minute payments may not be processed in time, which could result in administrative penalties.

For example, payment processing and electronic transfers to the Authority via banks may take time and may not be completed instantly. This will then subject the taxpayer to an overdue payment penalty, as payment will be deemed to have been received after the deadline.

The FTA advises all Corporate Taxable Persons to verify their Tax Periods based on their Financial Year and check the deadlines for filing returns and settling any outstanding tax liabilities. To check on your status, the FTA indicated that this can be done by logging into the EmaraTax digital services platform for the most detailed and up-to-date information.

The FTA explained that businesses whose Financial Year ended on 31 December 2024 can immediately file their Tax Returns through the EmaraTax platform, which is available 24/7, offering clear, easy, and quick steps. The FTA further highlighted the importance of ensuring all information is correctly and accurately entered. Following that initial process, tax liabilities should be settled through the EmaraTax platform before the payment deadline, which corresponds to the end of September 2025, to allow for sufficient time for processing.

For clarification, the FTA states that it is not required to submit the Tax Return and pay the tax due at the same time and that Taxable Persons may consult with Registered Corporate Tax Agents listed on the FTA’s official website to assist them in completing these procedures.

The FTA also issued an additional reminder that, under the Federal Decree-Law on the Taxation of Corporations and Businesses and its implementing decisions, Corporate Taxable Persons must file their Tax Returns according to the prescribed forms and procedures.

Essential information that must be included in the Tax Return includes:

• The Tax Period to which the Tax Return pertains
• The name, address, and Tax Registration Number (TRN) of the Taxable Person
• The date of filing the Tax Return
• The accounting principles applied in the financial statements
• The taxable income for the Tax Period
• The amount of Tax Loss Relief claimed
• The amount of Tax Losses carried forward
• The Tax Credits available under the law
• The Corporate Tax Payable for the Tax Period

Following today’s clarification, the FTA urged Corporate Taxable Persons to review the Corporate Tax Law, the decisions issued by the UAE Cabinet, and the relevant ministerial decisions, along with the guides, instructions, and the latest public clarifications issued by the FTA to ensure accurate and timely compliance. These resources can be easily accessed through the FTA’s official website by clicking the link: Federal Tax Authority .