UAE Corporate Tax advisory and compliance support
Defined-scope support for registration, taxable-income analysis, reliefs, Free Zone assessments, transfer pricing, return preparation and record retention.
Direct answer
UAE Corporate Tax support starts with the entity, Tax Period, accounting records and business facts. A supportable engagement may cover registration, taxable-income adjustments, available reliefs, Free Zone conditions, related-party and transfer-pricing requirements, return preparation, management approval and retention of the final evidence pack. The applicable scope and conclusions depend on the current law, FTA guidance and the information supplied.
A controlled sequence from accounting evidence to an approved filing record.
- 01
Records ready
Ledger, supporting documents and reconciliations
- 02
Tax review
Adjustments, elections and related-party matters
- 03
Approval
Management review of the return and evidence
- 04
File and retain
Submission record and controlled document archive
Customer decision questions
Questions management should answer before acting
- 01
Is the entity registered for Corporate Tax and are its Tax Period and filing deadline confirmed?
- 02
Do completed accounting records reconcile to the financial information used for the tax calculation?
- 03
Which accounting amounts require tax adjustments, elections or supporting schedules?
- 04
Do Small Business Relief, Tax Group, participation exemption or other relief conditions require assessment?
- 05
If the entity operates in a Free Zone, have all Qualifying Free Zone Person conditions been tested rather than assuming a 0% outcome?
- 06
Are related-party dealings identified and supported under the applicable transfer-pricing requirements?
- 07
Can each material return position be traced to records retained for the relevant Tax Period?
Worked example
Worked example: records supporting a return position
- A company's Tax Period ends on 31 December 2025.
- Its return calculation uses completed accounting records, tax-adjustment schedules and client-approved assumptions.
- An invoice created in 2024 is paid and recognised under the applicable cash-basis treatment in the 2025 Tax Period.
Evidence and document checklist
- Corporate Tax registration, legal-entity details and confirmed Tax Period
- Completed trial balance, general ledger, financial statements and reconciliations
- Tax-adjustment, election, relief and loss schedules
- Revenue, expense, asset, liability and financing support
- Free Zone income, substance and audited-statement evidence where relevant
- Related-party register and transfer-pricing support where relevant
- Client-approved return data, assumptions and filing evidence
- Retention register with owner, system and disposal-review date
Decision path
- 1
Define
Confirm the entity, Tax Period, deadline, decision and professional scope.
- 2
Reconcile
Connect completed accounting records to the tax calculation and identify evidence gaps.
- 3
Assess
Review adjustments, reliefs, Free Zone conditions, related parties and filing dependencies relevant to the facts.
- 4
Approve
Provide management with the calculation, assumptions, open items and return data for documented approval.
- 5
File and retain
Support the client-approved filing process and preserve a traceable evidence pack for the required period.
Client responsibilities
- • Management supplies complete accounting, legal-entity, transaction and ownership information.
- • Management confirms the facts, approves tax positions and authorises any submission.
- • Record owners preserve readability, access and audit trails throughout the retention period.
Professional boundaries
- • No relief, tax rate, registration, filing or authority outcome is assured.
- • Legal opinions, statutory audit and registered Tax Agent representation are outside the published scope unless separately agreed and permitted.
- • Incomplete bookkeeping, complex restructuring, disputes and historic remediation require separate scoping.
- • Other UAE laws, Free Zone rules, audit requirements and contracts may require longer record retention.
Questions and concise answers
What does UAE Corporate Tax advisory support cover?+
Depending on the agreed scope, support may cover registration, taxable-income adjustments, relief and Free Zone assessments, transfer-pricing requirements, return preparation, management review and record-retention controls.
Is a 0% Corporate Tax rate or relief assured?+
No. Any rate, relief, election or Free Zone treatment depends on the applicable rules, the entity's facts and supporting evidence. The authority decides applicable outcomes.
Can a Corporate Tax return be prepared from incomplete bookkeeping?+
A supportable return requires completed and reconciled accounting records. Catch-up bookkeeping or reconstruction should be identified and scoped before return preparation.
Who approves the Corporate Tax return?+
The taxable person and authorised management remain responsible for complete information, review, approval and filing. Valusage works within the written advisory scope.
How long must UAE Corporate Tax records be kept?+
Taxable Persons and Exempt Persons must generally keep relevant records and documents for at least seven years after the end of the Tax Period to which they relate.
Can records be deleted automatically after seven years?+
Automatic deletion is risky. First check whether an FTA review, dispute, another law, an audit requirement or a contract requires the record to be retained longer.
Contextual consultation
Discuss this specific decision
The service and page context accompany the enquiry. No engagement begins until scope, responsibilities, timing, exclusions and fees are agreed in writing.
Contextual enquiry
Discuss your requirements
Tell us the outcome, deadline and current position. The selected service context is retained with your request so the right scope can be reviewed.