What this checklist helps you complete
Organise the accounting, tax-adjustment and relief evidence needed for an accurate annual UAE Corporate Tax return and payment.
Complete 11-point checklist
- 1Final trial balance and financial statements for the tax period
- 2Accounting profit reconciled to taxable income
- 3Schedule of disallowed expenses (fines, donations, entertainment 50%)
- 4Interest expense limitation working, if net interest exceeds AED 12M
- 5Small Business Relief election, if revenue stays below AED 3M
- 6Qualifying Free Zone Person assessment with de-minimis test
- 7Related-party transactions and connected-persons disclosures
- 8Transfer pricing documentation where thresholds are met
- 9Depreciation, provisions and unrealised gains adjustments
- 10Tax losses carried forward and the 75% utilisation cap
- 11Proof of CT payment on or before the filing deadline
Recommended process
Step 1
Close and reconcile the books
Step 2
Prepare the taxable-income bridge
Step 3
Review reliefs and free-zone treatment
Step 4
Complete related-party disclosures
Step 5
Approve, file and archive the return
Important information
Use this checklist as a preparation guide, then confirm deadlines and treatment against your entity’s facts and current FTA guidance. Keep submitted forms, acknowledgements, payment receipts and supporting records together so any later review can be answered quickly.