The UAE Federal Tax Authority has reiterated that companies must file Corporate Tax Returns and pay tax liabilities within nine months of the end of their tax period or financial year. Firms that miss the deadline face administrative penalties and interest charges under the Corporate Tax Law and the Tax Procedures Law.
The authority said late submissions or delayed payments will trigger a penalty of Dh500 for each month or part of a month during the first 12 months following the deadline. From the thirteenth month onwards, the penalty rises to Dh1,000 for each month. In addition, unpaid tax attracts interest at 14% annually, calculated from the day after the due date until settlement.
The FTA noted that returns may be filed directly by the taxable entity or through authorised representatives, including registered tax agents or legal representatives. Penalties will also apply if inaccurate information is provided or if companies fail to meet other administrative requirements.
Corporate Tax registration, filing and payment can be carried out through the EmaraTax digital platform, which is available around the clock. The authority has held awareness campaigns across the country to ensure that businesses understand registration requirements, filing procedures and settlement obligations.
In its statement, the FTA stressed that timely filing is a legal obligation and that penalties are intended to encourage compliance. It urged all taxable persons to review the Corporate Tax Law, related cabinet and ministerial decisions, and guidance materials available on its website.
