Expert corporate tax advisory services for Smarter Business Tax Planning

A structured tax planning process can help management:

• Identify relevant tax obligations
• Understand potential tax risks
• Prepare for filing deadlines
• Maintain appropriate documentation
• Review transactions before implementation
• Coordinate accounting and tax information
• Make informed financial decisions

Professional advice can be especially useful when a business is expanding, restructuring, entering new markets, or introducing complex transactions.

Corporate Tax Registration

Tax registration is an important compliance requirement for persons subject to UAE Corporate Tax. The Federal Tax Authority provides Corporate Tax registration through the EmaraTax platform.

The FTA states that taxable persons are required to register and obtain a Corporate Tax Registration Number in accordance with the applicable Corporate Tax legislation and decisions.

Registration requirements can differ depending on whether the taxpayer is a juridical person, natural person, or another type of entity. Professional advice can help businesses determine the registration requirements relevant to their circumstances.

Determining Taxable Income

One of the important aspects of Corporate Tax compliance is determining taxable income.

Accounting income may require specific adjustments under the Corporate Tax Law and implementing decisions. The FTA's guidance explains the process of determining taxable income and calculating Corporate Tax payable.

This means businesses should not automatically assume that accounting profit and taxable income are identical.

Professional tax review can help identify relevant adjustments and ensure that calculations are prepared using the applicable rules.