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Simplifying Corporate Tax in UAE for Business Owners

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Simplifying Corporate Tax in UAE for Business Owners

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Understanding corporate tax in UAE is crucial for businesses. AMA Audit Tax Advisory provides clear information about the UAE's corporate tax laws, compliance needs, and financial effects. Our skilled team offers top tax services, helping your business stay compliant and ready for the future. Whether you are a startup or an established company, AMA Audit Tax Advisory can help you manage the changing tax rules with confidence and precision. Work with us for expert tax help in the UAE.

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Corporate Tax Advisory: Essential for Smarter Business Decisions

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Corporate Tax Advisory: Essential for Smarter Business Decisions

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Corporate tax advisory services are key to your business success. This infographic shows how expert tax advisors help you understand complex laws, lower tax liabilities, ensure compliance, and find ways to save on taxes. Discover how personalized strategies can improve financial efficiency, decrease audit risks, and support long-term growth. Whether you run a startup or a well-established company, professional guidance can simplify your tax planning and help you keep up with changing regulations. Make smarter decisions with the right tax support.

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Corporate tax, also known as business profit tax or corporate income tax, is a direct tax levied on a company's net income or profit.
Applicability of Corporate Tax in UAE
All business and commercial activities within the UAE's seven emirates are subject to UAE Corporate Tax, with exceptions including businesses involved in mining or natural resource exploitation and individuals receiving income in a personal capacity. Government entities, charities, and regulated investment funds may also be exempt, subject to specific criteria.
Effective Date
Corporate Tax will be effective for fiscal years beginning on or after June 1, 2023.
Corporate Tax Rates
The tax rates include 0% for taxable income up to AED 375,000 and 9% on income exceeding this threshold. Multinational corporations meeting specific conditions may be subject to the OECD's Pillar Two rules.
Income not subject to Corporate Tax
Corporate tax will not apply to certain types of income, including employee salaries, dividends, capital gains from asset ownership, and interest earned through bank accounts or savings plans.
Free Zone Corporate Tax Regime
Businesses registered in free zones can enjoy tax benefits but subject to fulfilment of certain conditions.
Registration
Businesses subject to CT must register with the FTA and obtain a Tax Registration Number.
Filing, Payment, and Refund
Businesses should submit one tax return per tax period to the FTA & pay corporate tax due within nine months from the end of tax period. Refunds can be requested if eligible.
Documentation Requirements
Businesses must maintain financial records for compliance, with additional requirements for exempt individuals and audits for free zone persons to comply with UAE CT regime.

AMA Audit offers expert guidance and support to businesses at every stage of the corporate tax compliance process, ensuring adherence to regulations and optimizing tax outcomes. Our services include:

Corporate Tax Eligibility & Exemptions: Analyzing eligibility criteria and identifying potential exemptions to optimize tax obligations.

Tax Grouping Analysis: Evaluating group structures to determine tax implications and optimize tax efficiency.

Tax Implications Assessment & Advisory: Assessing potential tax implications of various business decisions and providing strategic advisory services.

Group Company Restructuring: Assisting with restructuring initiatives to enhance tax efficiency and compliance.

Foreign Tax Optimization: Advising on strategies to optimize tax liabilities for businesses operating internationally.

Corporate Tax Registration: Assisting businesses in the registration process for corporate tax with the relevant authorities.

Taxable Income Computation: Calculating taxable income accurately in compliance with regulatory requirements.

Tax Return Preparation & Filing: Preparing and filing tax returns efficiently to meet regulatory deadlines.

Tax Document Preparation: Compiling and organizing necessary tax documentation in accordance with regulatory standards.

Tax Deregistration: Facilitating the deregistration process for businesses no longer subject to corporate tax obligations.

* CT Impact Assessment

The UAE for numerous years, has been positioning itself as one of the most desirable location for international business and investors with nil tax rates and lower tax compliances. With the implementation of the corporate tax in the UAE, the business registrations, corporate formations and upcoming acquisitions will probably be impacted. For preparing to effectively manage UAE corporate tax, one must have their firm appraised and make the required modifications. For the best tax consultants, AMA can assist you for impact assessment services.

* CT Registration, De-Registration

With the UAE government's announcement of implementing corporate tax starting from the financial year 2023, the tax compliance landscape in the country is poised to undergo a paradigm transformation. Businesses operating in the UAE have been obliged to assess their corporate tax eligibility and compliance requirements such as tax registration, deregistration, filing of tax returns and payment, among other things.

The registration under the UAE Corporate Tax law can be either voluntary by the taxpayer themselves or the FTA has the power to directly register a qualifying person under the UAE Corporate Tax law if they fail to register themselves Suo-moto, even though they might be so required. Businesses that fall under the ambit of UAE corporate tax are required to carry out registration with the FTA and obtain the Tax Registration Number within the prescribed period specified by the regulatory body.

In the event of cessation or liquidation when the business ceases to be subject to corporate tax, they are required to apply for tax deregistration. A deregistration application needs to be submitted to the FTA within three months from the date of cessation or discontinuation.

Deregistration request will be approved by the FTA only if it is satisfied that the business has filed corporate tax returns and paid due taxes and settled all the corporate tax liabilities and penalties (if any) that were due for all periods up to and including the date of cessation. If a business fails to apply for corporate tax deregistration within the timeframe stipulated by the FTA or fails to comply with the payment and filing obligations, FTA has the power to deregister the business based on the information available at its disposal.

* Tax Planning & Advisory

Tax always comes into the forefront in almost every facet of the business. Tax advice needs to be sought before you enter into business transactions, to avoid surprise losses related to tax. Hence, tax planning should always be developed in advance. However, certain transactions may have been undertaken without proper tax planning or even without any tax planning at all.

In such situations, one would need to identify tax risks and find ways to mitigate them. It would be better if you could provide us with relevant draft agreements as it would help us better understand your business and, in particular, the envisaged transaction and thereby identify the relevant tax implications, and recommend ways to mitigate the relevant tax risks.

You may also discuss with our team at AMA, the transactions or deals that you have undertaken but about which you are uncertain of the tax implications. Our tax experts at AMA will identify the tax risks and recommend ways to mitigate them.

* Tax Accounting & Provisioning

International Accounting Standard 12 Income Taxes (IAS 12) requires companies to measure deferred tax assets and liabilities at the tax rates that are expected to apply to the period when the asset is realised or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Based on the above, companies have to assess the deferred tax implications and the estimated deferred tax [Deferred Tax Assets (DTA) / Deferred Tax Liabilities (DTL)] for reporting periods, including interim reporting.

With the right approach, our team of finance and accounting professionals along with the subject matter experts from the corporate tax team will assist you in quarterly and annual tax provision calculations, reviewing tax balance sheet accounts and related deferred tax provisioning computations.

* CT Filing & Refund

The Corporate Tax Return is a form filed by the Taxable Person for a specific tax period containing the details of income and expenses reported in the financial statements/records, along with supporting schedules and computation showing the Corporate tax liability and other necessary information required by the FTA from time to time. The Tax Return should be filed within a specific period with the tax authority according to the Corporate Tax Law.

AMA has highly knowledgeable and experienced Tax consultants in UAE in assisting clients with the best Corporate Tax services in UAE for Corporate Tax returns, ensuring staying compliant with the laws and regulations of the Tax Authority. Our team will also guide you through document preparation, calculating the tax liability, and tax compliance for Corporate Tax activities such as Registration, filing returns, refunds, etc.

* CT Audit

A corporate Tax Audit in UAE is a mandatory process to audit the tax liability, Tax compliance and financial records of companies that meet the conditions. An auditor reviews the financial statements, tax returns, and documents to identify any discrepancies or errors during the process.

In order for the governing body to determine whether a taxable organization is adhering to the Corporate Tax law and standards as per FTA guidelines, corporate tax audits are carried out and submitted to the government. It is mandatory for all companies to adhere to this Corporate Tax Law and Audit procedures. The FTA investigates if the taxable companies have settled all debts and that all taxes are due to have been collected and paid to the authorities within the time limit specified through the tax audit. The purpose of a corporate tax audit is to ensure that companies are paying the correct amount of tax and following the regulations set by the FTA in the UAE. Companies that fail to comply with tax regulations may face Corporate Tax penalties or legal action.
UAE Corporate Tax Timeliness

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Corporate Tax Registration UAE | AMA Audit Tax Advisory

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Looking for Corporate Tax Advisory Services in UAE? AMA Audit provides the tax registration process and detailed knowledge about Corporate Tax in UAE. Call Now!

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Best Tax Consultants in UAE – Trusted Experts for Your Business

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Best Tax Consultants in UAE – Trusted Experts for Your Business

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Are you looking for the best tax consultants in UAE? AMA Audit Tax Advisory offers expert help with tax planning, VAT consulting, and compliance services that fit your business needs. Our team of certified professionals ensures accurate tax filing, reduces your tax liabilities, and keeps you informed about UAE tax laws. Trusted by businesses throughout the region, we provide reliable solutions focused on our clients. Choose AMA Audit Tax Advisory for strategic tax advice and peace of mind. Your success is our priority.

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Audit Firms in Abu Dhabi, UAE | AMA Audit Tax Advisory

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We are the leading audit firm in UAE that provides Audit, Tax, Accounting, and Consultancy services. Join us, we will take your business to new heights!

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Understanding Corporate Taxation in the UAE

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Understanding Corporate Taxation in the UAE

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The Corporate Tax in UAE is a significant development in the country’s financial landscape, marking a shift towards greater transparency and compliance with global tax standards. This guide by AMA Audit Tax Advisory provides a clear understanding of the key features, implications, and compliance requirements of the new tax regime, helping businesses navigate the evolving regulatory environment with confidence and clarity.

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Understanding Corporate Taxation in the UAE

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Finding the Right Tax Consultant for UAE Business

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Finding the Right Tax Consultant for UAE Business

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Choosing the best tax consultant in UAE is crucial for staying compliant with tax rules and managing your finances effectively. A good consultant can assist with VAT registration, filing returns, and planning your taxes, whether for an individual or a business. With many consultants available, it's important to check their experience, industry knowledge, and client reviews. This guide highlights the key factors to consider when selecting a trusted tax consultant in the UAE.

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Choosing the Right Tax Consultant in the UAE

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A Comprehensive Introduction to e-Invoicing in the UAE: Preparing for a Digital Tax Future

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A Comprehensive Introduction to e-Invoicing in the UAE: Preparing for a Digital Tax Future

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The United Arab Emirates (UAE) is taking a major step forward in its journey toward digital transformation and enhanced tax compliance with the phased implementation of electronic invoicing (e-invoicing). On 24 October 2024, the UAE Ministry of Finance (MoF) launched the UAE e-Invoicing Portal, providing critical guidance for businesses to understand, prepare for, and eventually comply with the country’s new e-invoicing framework. Click here to read more.

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A Comprehensive Introduction to e-Invoicing in the UAE: Preparing for a Digital Tax Future - AMA Audit Tax Advisory

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The United Arab Emirates (UAE) is taking a major step forward in its journey toward digital transformation and enhanced tax compliance with the phased implementation of electronic invoicing (e-invoicing). On 24 October 2024, the UAE Ministry of Finance (MoF) launched the UAE e-Invoicing Portal, providing critical guidance for businesses to understand, prepare for, and eventually comply with the country’s new e-invoicing framework. With the first phase expected to go live in Q3 2026, the UAE’s e-invoicing programme will reshape how businesses issue, validate, and submit invoices. This blog provides a clear and concise overview of the system, key dates, model architecture, and what businesses should do to prepare. What Is e-Invoicing? At its core, e-invoicing refers to the electronic exchange of invoice data between suppliers and buyers in a structured digital format, enabling automated validation and real-time exchange. Unlike traditional formats such as PDF, Word, scanned images (JPG, TIFF), or OCR-based documents, e-invoicing is entirely data-driven and ensures secure, standardized, and efficient transaction flows. Key Objectives of UAE’s e-Invoicing Initiative The UAE’s e-invoicing programme is not merely a technology update; it is a strategic initiative aimed at: UAE’s Chosen e-Invoicing Model: DCTCE (Five-Corner Model) The UAE has adopted a Decentralized Continuous Transaction Control and Exchange (DCTCE) model, also known as the five-corner model. Under this approach: This model utilizes the Peppol network, a global standard for eProcurement and eInvoicing, ensuring interoperability and scalability for businesses in the UAE and abroad. Implementation Timeline and Phases Period Milestone Q4 2024 Launch of UAE e-Invoicing Portal; accreditation procedures for ASPs initiated Q2 2025 Legislation related to e-invoicing issued Q3 2026 Go-live of Phase 1 e-invoicing reporting for selected businesses The rollout will be phased, with different groups of taxpayers brought into the system at defined intervals. Adequate notice will be provided to ensure smooth transitions. Legislative Framework: Laws No. 16 and 17 of 2024 On 30 October 2024, the MoF announced the issuance of: These amendments legally embed the requirement for electronic tax invoices and credit notes, reinforcing their role in VAT compliance and input tax claims. Accredited Service Providers (ASPs): Key Requirements To ensure quality and compliance, ASPs must meet stringent accreditation criteria, including: Only certified ASPs will be allowed to interact with the FTA’s platform, ensuring controlled and secure data exchange. System Features and Benefits 1. Modular and SME-Friendly Deployment 2. Tax Control Customization 3. Resilient Architecture Next Steps for UAE Businesses: A Step-by-Step Guide The successful implementation of e-invoicing in the UAE requires proactive planning, early engagement, and system readiness. Below are the key steps businesses should take to ensure compliance and operational efficiency as the e-invoicing rollout approaches: 1. Understand the Legal and Technical Requirements Begin by reviewing the UAE e-Invoicing Portal launched by the Ministry of Finance. Familiarize yourself with: Understanding these foundations is critical for aligning your business with the upcoming digital infrastructure 2. Assess and Upgrade Your Current Invoicing System Evaluate whether your current invoicing system can: Businesses may need to upgrade their ERP, billing, or accounting systems to support the structured data and interoperability requirements under the Peppol framework. 3. Identify and Engage an Accredited Service Provider (ASP) ASPs will be the gateway between your business, trading partners, and the Federal Tax Authority (FTA). Once the list of certified ASPs is published: Early engagement will allow ample time for testing and integration. 4. Prepare and Cleanse Your Invoice Data Accurate and complete invoice data is vital. Businesses should: Remember, incomplete or invalid data may lead to invoice rejection during validation by the ASP. 5. Train Internal Stakeholders and Set up Governance Implementing e-invoicing affects multiple departments—finance, IT, legal, and operations. Businesses should: This ensures everyone understands their role in maintaining compliance. 6. Participate in Testing and the Transition Period Before the official go-live date, businesses will have access to: Treat this as a dry run to ensure your systems and processes are fully compliant and optimized. 7. Monitor Regulatory Updates and Be Agile Finally, remain vigilant for updates from the MoF or FTA, including: Businesses should appoint someone internally (or a consultant) to monitor and interpret updates and ensure timely implementation of any changes. Conclusion The UAE’s move toward e-invoicing marks a transformational leap in the country’s taxation and business ecosystem. As the Q3 2026 Phase 1 go-live date approaches, businesses have a unique opportunity to align with global best practices and elevate their operational capabilities. E-invoicing is not just a compliance obligation—it is a strategic enabler. By adopting the five-corner Decentralized Continuous Transaction Control and Exchange (DCTCE) model powered by the Peppol network, the UAE is creating a robust, secure, and interoperable infrastructure that promises: For forward-thinking businesses, this shift is an opportunity to modernize internal systems, train teams, and streamline financial processes. By preparing early and leveraging the tools and guidance provided by the Ministry of Finance, companies can ensure a smooth transition and position themselves as leaders in the UAE’s digital economy. Now is the time to act—review your invoicing landscape, engage a qualified ASP, and begin the journey toward smarter, more secure, and compliant invoicing.

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Why Outsource Financial Accounting Services for Business Growth?

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Why Outsource Financial Accounting Services for Business Growth?

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In today’s fast-paced business world, companies aim to cut costs, improve efficiency, and focus on core goals. One effective way to achieve this is to outsource financial accounting services. It allows businesses to hand over critical tasks to professional firms, ensuring accuracy, compliance, and timely reporting.

Read More.

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Why Outsource Financial Accounting Services for Business Growth?

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In today’s fast-paced business world, companies aim to cut costs, improve efficiency, and focus on core goals. One effective way to achieve this is to outsourc