Corporate tax
Preparing for your UAE corporate tax return: a records checklist
A practical list of the information to gather well before your corporate tax filing deadline — so the return is accurate and the process is calm.
Last reviewed: · 4 min read
This article is general information, reviewed on the date shown. It is not tax, legal or financial advice. Rules change; confirm current requirements with the Federal Tax Authority or speak to Lexor about your circumstances.
A corporate tax return is only as good as the records behind it. Gathering the right information early makes the return faster to prepare and much easier to support if the FTA asks questions.
Core financial information
- Final financial statements for the tax period (income statement and balance sheet)
- Trial balance and general ledger
- Fixed asset register and depreciation schedules
- Bank statements and reconciliations for all accounts
Information for tax adjustments
- Details of entertainment and other expenses with limited deductibility
- Fines, penalties and donations paid during the year
- Related-party and connected-person transactions
- Dividends and other income that may be exempt
- Interest expense and financing arrangements
Registration and elections
- Your corporate tax registration number and tax period
- Any elections made, such as Small Business Relief
- Free zone status and supporting evidence, if relevant
- Prior-period tax losses brought forward
Keep it for the long term
Records supporting a corporate tax return should generally be retained for at least seven years after the end of the tax period. Storing them in an organised, accessible way now will save time later.
Need help pulling this together? Lexor can review your records and prepare your return well ahead of the deadline.
Official sources