Guide to UAE Corporate Tax Return filing

Day 1: Introduction to UAE Corporate Taxation

• Overview of UAE Corporate Tax 
• Key definitions and terminologies  
• Who is subject to Corporate Tax?  
• Tax rates and exemptions 
• Tax registration and compliance obligations  

Day 2: Understanding the Corporate Tax Return 

• Structure of the UAE Corporate Tax Return form  
• Taxable person details: natural persons, juridical persons, free zones, tax groups  
• Elections available under Corporate Tax (realization basis, small business relief, etc.)  
  

Day 3: Tax Computation & Adjustments

• Accounting income vs. taxable income  
• Adjustments for non-deductible expenses  
• Accounting schedules and required documents  
• Exempt income (foreign permanent establishments, participation exemption)  

Day 4: Tax Reliefs & Credits

• Small business relief  
• Transfer within a qualifying group  
• Business restructuring relief  
• Foreign tax credits  
• Tax losses and carry forward rules

Day 5: Special Schedules & Transactions

• Related party transactions and transfer pricing documentation  
• Free zone income schedules and qualifying income  
• Tax adjustments for international transactions  

Day 6: Tax Liability, Payments & Review

• Tax computation and payable tax  
• Payment deadlines and methods  
• Common errors and corrections  
• Voluntary disclosures and amendments 

Day 7: Case Studies & Practical Filing Exercise

• Step-by-step guide to completing a Corporate Tax Return  
• Reviewing sample case studies  
• Hands-on filing simulation using the EmaraTax portal  
• Q&A and discussion on key challenges