On 2 September 2026, the Federal Tax Authority (FTA) issued a press release calling on all Taxable Persons subject to Corporate Tax to file their Tax Returns and settle the Corporate Tax due within the legally prescribed timeframes. This reminder comes as the first filing deadlines for many entities approach under the UAE Corporate Tax regime (Federal Decree-Law No. 47 of 2022). The FTA emphasized that late submission or payment will attract administrative penalties as stipulated in Cabinet Decision No. 75 of 2023. Taxable Persons are urged to use the EmaraTax digital platform for seamless filing and payment.
Key Takeaways
- Filing Deadline Compliance: Entities must submit Corporate Tax Returns within nine months following the end of their relevant Tax Period. The FTA stresses that the deadline is statutory and extensions are not granted automatically.
- Payment Obligations: Corporate Tax due must be paid by the same deadline. The FTA accepts payments via EmaraTax, bank transfer, or other approved channels. Late payment incurs a penalty of 14% per annum on the unpaid amount.
- Digital Filing Mandate: All returns must be filed electronically through the EmaraTax portal. The FTA has provided user guides and webinars to assist taxpayers in navigating the platform.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement