The Federal Tax Authority (FTA) has called on all persons subject to corporate tax to file their tax returns and pay any corporate tax due within the specified timeframes, warning that late filers risk administrative penalties.
Taxable Persons must file and pay within nine months of the end of their tax period, the FTA said.
For companies whose financial year ended on December 31, 2025, this means the deadline falls on September 30, 2026.
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The requirement extends to exempt persons who are required to register: they must submit their annual declarations to the FTA within the same nine-month window.
Early preparation
The FTA stressed the importance of getting documentation ready well ahead of the deadline, describing timely filing and payment as a core legal obligation under the UAE’s tax legislation.
Exempt persons required to register were similarly urged to prepare their declaration paperwork within the statutory period.
Businesses eligible for Small Business Relief are not exempt from the process – they too must file, though through simplified tax returns, and pay any corporate tax due by the same September 30 cut-off.
Registration, return filing and payment can all be completed around the clock through the EmaraTax digital platform. Taxpayers can either file directly themselves or work with an FTA-approved Tax Agent, a list of which is available on the authority’s website.
Records
Companies claiming Small Business Relief must also maintain supporting documentation that allows the FTA to verify their revenue, taxable income and eligibility for the relief. Required records vary by business type but generally include:
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A record of transactions during the Tax Period
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An asset register covering any purchases or disposals
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A record of liabilities
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A record of shares or ownership interests held at period-end
The FTA warned that failing to maintain these records – or any other information required under the Tax Procedures Law and Corporate Tax Law – will trigger administrative penalties. Exempt entities must likewise keep records that allow the FTA to verify their exemption status.
Source: Khaleej Times