Taxes in the UAE 2025
ALPINE GROUP provides support in the UAE on taxation issues for legal entities and individuals.
- Tax structuring and tax planning
- Tax accounting and tax reporting
- Consulting on individual tax issues
Why is it important to pay attention to taxation issues in the UAE now?
Until 2017, the UAE was considered a tax-free jurisdiction, this advantage was utilised by many companies for the purpose of tax structuring. At that time the UAE had no tax legislation.
In 2018, the UAE signed the Convention on the Implementation of Measures Relating to Tax Treaties to counteract tax base erosion and profit shifting. The UAE has introduced a value added tax and, from 2023, a corporate tax.
Currently the UAE is developing fully-fledged tax legislation based on the global best practice.
This means that all individuals and legal entities operating in the UAE have responsibilities not only for calculating and paying taxes, but also for collecting and storing primary accounting documents and maintaining tax reports. Legislation provides the tax control procedures, and associated penalties for violation of these new procedures provided for by the laws on VAT and Corporate Tax.
Whilst these are significant changes, the UAE remains a very attractive jurisdiction due to its significantly lower tax rates compared to other locations.
In 2018, the UAE signed the Convention on the Implementation of Measures Relating to Tax Treaties to counteract tax base erosion and profit shifting. The UAE has introduced a value added tax and, from 2023, a corporate tax.
Currently the UAE is developing fully-fledged tax legislation based on the global best practice.
This means that all individuals and legal entities operating in the UAE have responsibilities not only for calculating and paying taxes, but also for collecting and storing primary accounting documents and maintaining tax reports. Legislation provides the tax control procedures, and associated penalties for violation of these new procedures provided for by the laws on VAT and Corporate Tax.
Whilst these are significant changes, the UAE remains a very attractive jurisdiction due to its significantly lower tax rates compared to other locations.
Who is it important for?
For legal entities - UAE residents; foreign companies permanently established in the UAE; or for none-resident individuals when effective wealth management is carried out from the UAE.
Corporate tax
When exceeding the established financial thresholds, the payer can be either a UAE resident or a non-resident, a legal entity or an individual (exceptions are provided for certain types of income), companies registered in the Mainland UAE or Designated Freezones.
VAT
Tax arises for companies doing business in the UAE when financial thresholds are exceeded, and there are also provisions for charging and paying VAT on import and export transactions, and on conducting certain types of business.
Our experience
ALPINE GROUP experts have over 15 years of experience in tax planning and the structuring of multinational companies and organisations.
Many of our client relationships have lasted for over a decade, throughout which we have successfully completed tasks that have arisen in connection with the changing international legislation .
In the UAE, our team of specialists is led by Maria Vershinina, whose accreditations include ACCA, DipIFR Rus, IFA, and ATT.
Many of our client relationships have lasted for over a decade, throughout which we have successfully completed tasks that have arisen in connection with the changing international legislation .
In the UAE, our team of specialists is led by Maria Vershinina, whose accreditations include ACCA, DipIFR Rus, IFA, and ATT.
Systematic approach to operations
Signing NDAs and conducting initial stage KYCs
Creating secure data rooms for storage of Client information
Efficient system of project timing and internal controls during implementation
Ongoing communication with the Client regarding progress of implementation
Continuous monitoring of legislative changes in the countries where business incorporation and advanced training of junior and mid-level personnel
Corporate Tax
Brief review
Payers
Corporate tax in the UAE applies to residents and non-residents, legal entities and individuals. The law provides for exemptions for certain types of income.
Fiscal Thresholds and Main Rates
If the company is registered in the Mainland:
If the company is registered in a Free Zone (Free Zone Person) and meets all the requirements (including de minimis) for a QFZP, it can apply the following corporate tax rates:
- income up to and including AED 375,000 per annum – 0%
- income exceeding AED 375,000 per annum – 9%
If the company is registered in a Free Zone (Free Zone Person) and meets all the requirements (including de minimis) for a QFZP, it can apply the following corporate tax rates:
- if earning Qualifying Income – 0%
- on taxable profits if the income is not Qualifying Income – 9%
First Tax Period
within 9 months after the end of the fiscal year
within 9 months after the end of the fiscal year
- If the company’s fiscal year is from 1 January to 31 December, the first tax period would be from 1 January 2024 to 31 December 2024. Accordingly, in this example the deadline for filing the first tax return would be 30 September 2025.
- If a company's fiscal year runs from 1 June to 31 May, the first tax period would be from 1 June 2023 to 31 May 2024. So accordingly, in this example the first tax return would be due 28 February 2025.
Exemptions for income of individuals
If an individual (resident, non-resident) carries out regular, independent, licensed activities in the UAE, then the exemption from corporate taxation applies if the revenue (turnover) of such an individual in a calendar year equals AED 1 million or less.
In this case, the individual does not need to register for tax, calculate tax and file a tax return.
If the revenue (turnover) of such an individual is more than AED 1 million, but less than AED 3 million, then SBR (Small Business Relief) can be applied. In this case, the individual must register for tax and file a simplified tax return.
The following activities of an individual are not taken into account for corporate tax purposes in the UAE (unless licensed):
If an individual (resident, non-resident) carries out regular, independent, licensed activities in the UAE, then the exemption from corporate taxation applies if the revenue (turnover) of such an individual in a calendar year equals AED 1 million or less.
In this case, the individual does not need to register for tax, calculate tax and file a tax return.
If the revenue (turnover) of such an individual is more than AED 1 million, but less than AED 3 million, then SBR (Small Business Relief) can be applied. In this case, the individual must register for tax and file a simplified tax return.
The following activities of an individual are not taken into account for corporate tax purposes in the UAE (unless licensed):
- salaries and similar payments;
- personal investment income;
- investment income from real estate.
From 1 June 2023 to 31 December 2026, the UAE provides an exemption from corporate tax SBR for the following companies:
- the company is not a QFZP and is not part of an MNE Group;
- revenue/turnover in the current tax period and all previous tax periods equals AED 3 million or less;
- revenue is calculated in accordance with IFRS standards.
- In accordance with the requirements of the UAE tax legislation, taxable profit is calculated based on the financial statements prepared separately for each company using IFRS standards.
- For the purposes of calculating corporate tax, a number of adjustments provided by law are applied (non-acceptable types of income and expenses, amounts for transactions with related parties, exemptions, losses in accordance with established thresholds, adjustment for withholding tax, etc.).
- For corporate tax purposes, the following categories of taxpayers must provide audited financial statements:
- a Qualified Free Zone Person (QFZP)
Requirements for financial reporting standards for corporate tax purposes:
- For companies with revenue less than AED 3 million, for the purpose of preparing reports, you can choose the accounting method: cash or accrual method. Accrual method would be chosen automatically, whilst for the cash method, you must make a notification.
- For companies with revenues over AED 3 million, only the accrual method is used for reporting purposes.
- For companies with revenues under AED 50 million, IFRS for SMEs (small and medium enterprises) can be optionally applied.
- For companies with revenues over AED 50 million, full IFRS standards will be applied.
Companies registered in Free Zones are subject to the following special requirements for corporate tax purposes.
Requirements for registration for corporate tax purposes.
Companies registered in Free Zones are required to register for tax and file corporate tax returns, whether they are liable to pay tax or not.
When does the 0% corporate tax rate apply in a Free Zone?
For Free Zones, the 0% corporate tax rate may apply to Qualifying Income derived from:
The following income is not considered Qualifying Income and is deductible for corporate tax purposes at the rate of 9% (unless the income can be excluded on other grounds):
Requirements for registration for corporate tax purposes.
Companies registered in Free Zones are required to register for tax and file corporate tax returns, whether they are liable to pay tax or not.
When does the 0% corporate tax rate apply in a Free Zone?
For Free Zones, the 0% corporate tax rate may apply to Qualifying Income derived from:
- Transactions between a Qualified Free Zone Person (QFZP) and a Free Zone Person (FZP), if such Free Zone Person is the direct recipient of the result of the transaction.
- From certain activities carried out within the geographical boundaries of a Free Zone (or distribution activities within a Designated Free Zone).
- From the ownership and exploitation of Qualifying Intellectual Property.
- Other FZP income that meets the de minimis requirements.
- A QFZP cannot apply the 0% rate that applies under the standard circumstances where the taxable profits do not exceed the financial threshold of AED 375,000. Accordingly, where income is not considered Qualifying Income, the 9% rate applies to the entire amount of taxable profits.
The following income is not considered Qualifying Income and is deductible for corporate tax purposes at the rate of 9% (unless the income can be excluded on other grounds):
- Income attributable to a foreign Permanent Establishment;
- Income attributable to a domestic Permanent Establishment;
- Income from immovable property (other than income from commercial property located in a Free Zone and where the income arises from transactions with a Free Zone Person);
- Income from the ownership and exploitation of intellectual property (other than Qualifying income from Qualifying Intellectual Property).
- A QFZP cannot use the Small Business Relief or use the right to be included in a Tax Group, Qualifying Group or use the right to carry forward losses.
- If a QFZP ceases to be a Qualifying Free Zone Person, the following general conditions on corporate tax rates apply:
- 0% if the profit does not exceed AED 375,000;
- 9% on profits in excess of AED 375,000.
- For corporate tax purposes, a Qualifying Free Zone Person (QFZP) must prepare audited financial statements.
- A Freezone Person is a legal entity established, incorporated, registered in Freezone, including branches of companies (UAE residents and non-residents) that are incorporated in Freezone. Thus, a Friezone Person may have its head office in Friezone and a subdivision/branch outside Friezone, or have its head office outside Friezone or in another country with a subdivision/branch in Friezone. However, the 0% corporate tax rate in respect of Qualifying Income will only apply to a business in Freesonia.
- Not all businesses incorporated in Freesonia can be recognised as a Qualified Freesonia Person. All of the following conditions must be met for a person to be recognised as a QFZP:
- Registration in Freezone;
- Ensuring due presence (substance);
- Receipt of Qualified Income;
- No election has been made by the Company to apply the standard Corporate Tax conditions;
- Compliance with transfer pricing rules;
- Availability of audited financial statements;
- Income not recognised as Qualified Income does not exceed the de minimis thresholds (non-qualified income must exceed the lesser of AED 5 million or 5% of total revenue).
Therefore, if a Freezone Person meets all of the requirements (including de minimis) for a QFZP, it may apply the following corporate tax rates:
- 0 % - on Qualified Income;
- 9 % - on taxable income when the income is not Qualified Income.
If a QFZP sells goods or provides services to another Free Zone person (who is the actual recipient of the goods or service), the QFZP may be entitled to apply the 0% corporate tax rate if the income is derived from the following Qualified Activities:
- Production of goods and materials;
- Processing of goods and materials;
- Trade in Qualified Goods;
- Holding of shares, stocks and other securities for investment purposes;
- Fleet ownership, management and operations;
- Reinsurance services;
- Fund management services;
- Investment and wealth management services;
- Head office services to related companies;
- Treasury financial services to related companies;
- Aircraft leasing;
- Distribution of goods to/from a Designated Zone;
- Logistics services.
TRANSPARENCY REQUIREMENTS OF FZP ACTIVITIES
An important condition is confirmation of the reality of the company's activities (ADEQUATE SUBSTANCE), which requires the presence of three main factors:
An important condition is confirmation of the reality of the company's activities (ADEQUATE SUBSTANCE), which requires the presence of three main factors:
- Incurring relevant operating costs;
- Availability of appropriate personnel on staff;
- Availability of assets corresponding to the business.
Individuals use various legal structures to manage and protect assets and personal investments.
In the UAE, trusts and foundations can be considered separate legal entities, which leads to the taxation of such an individual as a separate taxpayer, in particular, in accordance with the corporate tax law.
Therefore, in accordance with the UAE corporate tax law, a Family Foundation can apply to the tax authority to be treated as an Unincorporated Partnership for tax purposes. In this case, such a Family Foundation will not be considered a separate legal entity.
Once such an application is approved by the tax authority, the beneficiaries of the Family Foundation will be considered the direct beneficiaries of the income from the activities and use of the assets of the Family Foundation for corporate tax purposes. In some cases, this is the optimal legal choice for the purposes of managing the tax burden.
To be able to file an application with the tax authority, the following conditions must be met:
In the UAE, trusts and foundations can be considered separate legal entities, which leads to the taxation of such an individual as a separate taxpayer, in particular, in accordance with the corporate tax law.
Therefore, in accordance with the UAE corporate tax law, a Family Foundation can apply to the tax authority to be treated as an Unincorporated Partnership for tax purposes. In this case, such a Family Foundation will not be considered a separate legal entity.
Once such an application is approved by the tax authority, the beneficiaries of the Family Foundation will be considered the direct beneficiaries of the income from the activities and use of the assets of the Family Foundation for corporate tax purposes. In some cases, this is the optimal legal choice for the purposes of managing the tax burden.
To be able to file an application with the tax authority, the following conditions must be met:
- The Personal Fund is created by identifiable individuals, it can also be a Public Benefit Entity, or both;
- The main activity of the Personal Fund must be related to the receipt, maintenance, investment, payment or other types of management of assets or funds related to saving and investment;
- The Personal Fund must not be engaged in activities that form such a business activity within the framework of which the founder and/or beneficiary directly manages/owns assets;
- The main purpose of establishing the Personal Fund must not be to avoid corporate tax.
The exemption applies to income received by UAE tax resident companies that are parents of other UAE tax resident companies or that operate outside the UAE through foreign branches and representative offices.
The following types of income are not considered for corporate tax purposes:
The following types of income are not considered for corporate tax purposes:
- Dividends and other types of profit distributions received from a UAE resident legal entity;
- Dividends and other types of profit distributions received as a result of participation in a foreign legal entity, subject to certain conditions stipulated by the UAE Corporate Tax Law;
- Other types of income from equity participation in accordance with Article 23 of the UAE Corporate Tax Law;
- Income received by a foreign permanent establishment , if a selection was made (in the company's accounting policy) in favour of excluding this income from the taxable base, in accordance with the conditions stipulated by the UAE Corporate Tax Law;
- Income earned by a non-resident of the UAE from the management of aircraft or ships in international transportation that meets the conditions of the UAE corporate tax law.
- Under the provisions of the UAE corporate tax legislation, there is a limitation on the deduction of interest on loans as an expense (Interest Deduction Limitation Rule).
- The limitation applies to the net interest amount, which is obtained by deducting the interest income from the interest expense amount and adding to this result the interest that was not deducted in the previous tax period.
- Under this rule, the financial threshold for deducting the net interest amount as an expense is set at the higher of:
-30% of EBITDA
- The threshold of AED 12,000,000 is deducted for a 12-month period, but is deducted pro rata for a period longer or shorter than that period.
- The calculation is based on the profit before tax, which is subsequently adjusted to obtain the adjusted EBITDA amount, in particular, the calculation does not consider the amounts of income that are not included in the calculation of corporate tax (exempt or excluded income). EBITDA for the purpose of calculating interest for inclusion in expenses must not have a negative value.
- If the net interest amount is less than AED 12,000,000, then there is no need to calculate the 30% limit.
- The net interest amount can be carried forward to be recognised as an expense for future tax periods within 10 years.
- It is important to note that the interest amount may include the amount of guarantee obligations, commission expenses and other amounts related to a specific loan obligation.
- The rules on the limitation on the inclusion of interest in expenses do not apply to individuals, banks and insurance companies.
Value-added tax
BRIEF OVERVIEW
Object of Taxation
Tax is levied on:
- Supplies of goods and services made by a taxable person.
- Importation of qualifying goods and services, except as otherwise provided in the Law.
Financial Thresholds and Rates
- The threshold for mandatory registration is AED 375,000.
- The threshold for voluntary registration is AED 187,500.
Basic VAT Rate in the UAE
The standard rate of 5% applies to any supply or import.
VAT Tax Period
The standard tax period applicable to a taxable person is a period of three calendar months ending on the date fixed by the tax authority
The threshold for mandatory registration is AED 375,000.
A person who is required to register as a taxpayer under the provisions of the Act must apply for tax registration to the tax authority within 30 days from the date on which such obligation arises.
If a Person fails to apply for tax registration despite being required to do so, the tax authority must register the person from the date on which the obligation to register arises. In this case, penalties will be imposed in accordance with Law No. 7/2017 on Tax Procedures.
If the supplies made by a Person exceed, in accordance with the legislation, the Mandatory Registration Threshold for the previous 12 months, the tax authority shall register the Person from the first day of the month following the month in which the Person is obliged to register, regardless of whether it submits an application for tax registration or not, or from an earlier date by agreement
If a person expects that its supplies, in accordance with the legislation, will exceed the Mandatory Registration Threshold within the next 30 days, the tax authority must register it from the date on which there are reasonable grounds to believe that the Person is obliged to register, regardless of whether it has notified the tax authority of its obligation to register, or from an earlier date by agreement.
A taxpayer who has violated the deadlines for registering as a VAT taxpayer is liable for calculating the tax in respect of all taxable supplies and imports prior to registration.
The threshold for voluntary registration is AED 187,500.
Where a Person applies for voluntary registration under the provisions of the Act, the tax authority must register the Person from the first day of the month following the month in which the application was made or from such earlier date as may be requested by the Person and agreed upon by the tax authority.
If a Person applies for registration voluntarily expecting that its supplies under the provisions of the Act will exceed the threshold for voluntary registration within the next 30 days, they must be able to provide evidence of its intention to make taxable supplies or incur taxable expenses more than the threshold for voluntary registration. In this case, the tax authority must determine such evidence as it may deem necessary to demonstrate eligibility for voluntary tax registration.
A person who is required to register as a taxpayer under the provisions of the Act must apply for tax registration to the tax authority within 30 days from the date on which such obligation arises.
If a Person fails to apply for tax registration despite being required to do so, the tax authority must register the person from the date on which the obligation to register arises. In this case, penalties will be imposed in accordance with Law No. 7/2017 on Tax Procedures.
If the supplies made by a Person exceed, in accordance with the legislation, the Mandatory Registration Threshold for the previous 12 months, the tax authority shall register the Person from the first day of the month following the month in which the Person is obliged to register, regardless of whether it submits an application for tax registration or not, or from an earlier date by agreement
If a person expects that its supplies, in accordance with the legislation, will exceed the Mandatory Registration Threshold within the next 30 days, the tax authority must register it from the date on which there are reasonable grounds to believe that the Person is obliged to register, regardless of whether it has notified the tax authority of its obligation to register, or from an earlier date by agreement.
A taxpayer who has violated the deadlines for registering as a VAT taxpayer is liable for calculating the tax in respect of all taxable supplies and imports prior to registration.
The threshold for voluntary registration is AED 187,500.
Where a Person applies for voluntary registration under the provisions of the Act, the tax authority must register the Person from the first day of the month following the month in which the application was made or from such earlier date as may be requested by the Person and agreed upon by the tax authority.
If a Person applies for registration voluntarily expecting that its supplies under the provisions of the Act will exceed the threshold for voluntary registration within the next 30 days, they must be able to provide evidence of its intention to make taxable supplies or incur taxable expenses more than the threshold for voluntary registration. In this case, the tax authority must determine such evidence as it may deem necessary to demonstrate eligibility for voluntary tax registration.
Accounting for VAT paid before registration for tax purposes.
A taxpayer may recover VAT paid to suppliers and contractors before registration for tax purposes based on the Tax Return submitted for the First Tax Period in respect of the following:
Provided that these goods and services were used to make supplies that entitle the taxpayer to a refund of VAT upon registration for tax purposes.
As an exception to the above, VAT may not be recovered in any of the following cases:
A taxpayer may recover VAT paid to suppliers and contractors before registration for tax purposes based on the Tax Return submitted for the First Tax Period in respect of the following:
- Supplies of goods and services made to the taxpayer before the date of registration for tax purposes.
- Importation of goods by the taxpayer before the date of registration for tax purposes.
Provided that these goods and services were used to make supplies that entitle the taxpayer to a refund of VAT upon registration for tax purposes.
As an exception to the above, VAT may not be recovered in any of the following cases:
- Receipt of goods and services for purposes other than making taxable supplies.
- VAT relating to a portion of fixed assets that has been depreciated before the date of registration for tax purposes.
- If the services were received more than five years before the date of tax registration.
- If the person moved the goods to another State before tax registration.
The standard tax period applicable to a taxable person is a period of three calendar months ending on the date set by the tax authority.
The tax return must be sent to the tax authority no later than the 28th day after the end of the relevant Tax Period or by another date determined by the tax authority.
A person who is removed from tax registration must submit a final tax return for the last tax period for which he was registered.
2.Tax on Taxable Supplies in accordance with the mechanism described in s. 48(1) of the VAT Act;
3.VAT calculated after correction of an error or adjustment;
4.Recoverable Tax on supplies or imports;
5.Recoverable Tax after correction of an error or adjustment.
The taxpayer is obliged to keep tax, accounting and other reports to confirm the data entered in the VAT declaration for at least 5 years from the end of the relevant tax period and 15 years for activities related to real estate.
The tax return must be sent to the tax authority no later than the 28th day after the end of the relevant Tax Period or by another date determined by the tax authority.
A person who is removed from tax registration must submit a final tax return for the last tax period for which he was registered.
- The taxpayer must keep the following records:
- Records of all supplies and imports of goods and services;
- All tax invoices and alternative documents related to the receipt of goods or services;
- All tax credit notes and alternative documents received;
- All Tax Invoices and alternative documents issued;
- All tax credit notes and alternative documents issued;
- Records of goods and services that have been disposed of or used for purposes unrelated to the business, together with the taxes paid on them;
- Records of goods and services acquired for which VAT has not been deducted;
- Records of goods and services exported;
- Records of adjustments or corrections made to invoices or tax invoices;
- Records of any Taxable Supplies made or received in accordance with s. 48(3) of the VAT Act, including any returns made or received in respect of those Taxable Supplies;
- Tax returns, which include the following information:
2.Tax on Taxable Supplies in accordance with the mechanism described in s. 48(1) of the VAT Act;
3.VAT calculated after correction of an error or adjustment;
4.Recoverable Tax on supplies or imports;
5.Recoverable Tax after correction of an error or adjustment.
The taxpayer is obliged to keep tax, accounting and other reports to confirm the data entered in the VAT declaration for at least 5 years from the end of the relevant tax period and 15 years for activities related to real estate.
According to the law, the taxpayer must issue a tax invoice within 14 days from the date of delivery.
If the delivery is made in a currency other than UAE Dirham, then for the purpose of the tax invoice, the amount stated on the invoice must be converted into UAE Dirhams at the exchange rate approved by the Central Bank on the date of delivery.
Clarify - delivery of what?
If the delivery is made in a currency other than UAE Dirham, then for the purpose of the tax invoice, the amount stated on the invoice must be converted into UAE Dirhams at the exchange rate approved by the Central Bank on the date of delivery.
Clarify - delivery of what?
Failure by a Person carrying out Business Activities or having a Tax Liability under the Tax Procedures Law or the Corporate Tax Law to maintain the necessary records and other information specified in the Tax Procedures Law and the Corporate Tax Law. | One of the following penalties will be imposed: 1. A fine of AED 10,000 for each violation. 2. A fine of AED 20,000 in each case of repeated violation within 24 months from the date of the last violation. |
Failure by a Person carrying out Business Activities or having a Tax Liability under the Tax Procedures Law or the Corporate Tax Law to submit data, records and documents related to taxation in Arabic to the Authority upon request. | A fine of AED 5,000 2. For the purposes of this penalty, the payment period in the case of a voluntary disclosure and assessment of tax shall be: a) 20 working days from the date of filing, in the case of a voluntary disclosure. b) 20 working days from the date of receipt, in the case of a tax inspector. |
Failure by a taxpayer to submit a tax return within the deadline specified in the Corporate Tax Law. | 1. A fine of AED 500 for each month or part thereof during the first twelve months. 2. A fine of AED 1,000 for each month or part thereof from the thirteenth month onwards. This penalty will be imposed from the day following the due date on which the tax return is due and on the same day every month thereafter. |
Failure by a taxable person to pay tax. | 1. A monthly penalty of 14% per annum for each month or part thereof on the outstanding tax amount payable from the day following the due date for payment of the tax and from the same date every month thereafter. 2. For the purposes of this penalty, the payment period in the case of a voluntary disclosure and assessment of tax shall be: a) 20 working days from the date of filing, in the case of a voluntary disclosure. b) 20 working days from the date of receipt, in the case of a tax inspector. |
Submission by a Taxpayer of an incorrect tax return. | A penalty of AED 500 if the Person fails to correct his/her Tax Return before the due date for filing the Tax Return under the Corporate Tax Act. |
Voluntary disclosure by the Taxable Person of information in connection with errors in the Tax Return, Tax Declaration or Tax Refund Application in accordance with paragraphs (1) and (2) of Article (10) of the Tax Procedure Act. | A monthly penalty of 1% of the Tax Difference for each month or part thereof, which shall apply from the date following the date of filing of the relevant Tax Return, application for refund or Notice of Tax Assessment and up to the date of filing of the Voluntary Disclosure. |
Refusal of the Person subject to tax audit, his Tax Agent or Legal Representative to assist the Tax Auditor in violation of the provisions of Article (20) of the Tax Procedure Act, in which case the penalties will be payable from the own funds of the Person, Legal Representative or Tax Agent, as the case may be. | A fine of AED 20,000 |
Failure to submit or late submission of the Declaration to the Authority by the Person in accordance with the provisions of the Corporate Tax Act. | 1. A fine of AED 500 for each month or part thereof during the first twelve months. 2. A fine of AED 1,000 for each month or part thereof from the thirteenth month onwards. This fine shall be imposed from the day following the date on which the Return is due to be filed and on the same day every month thereafter. |
First Tax Period News
On June 13, 2024, a webinar was held: "UAE. Current issues in 2024". Go to the video
Our team
The ALPINE GROUP team works every day to provide the best service to our Clients
-
Maria Vershinina
Director,
Head of tax practice
-
Sergey Gerasimov
Partner
-
Natalia Pushkina
Partner
-
Maxim Klyuchnikov
Partner
- Daria Pushkina
Business Development Manager
GCC and African markets
- Anastasia MarkovaHead of Accounting Practice
- Rosalie MolalaAccounting specialist
- Feleine EndrilOffice Manager
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Contacts
Phone:
+7 925 436 18 97 (WhatsApp Russian speaker)
+971 54 279 90 51 (WhatsApp English speaker)
Email:
pc@aigroup.ae
Office:
A215 Park Towers DIFC,
Dubai International Financial Centre,
Dubai, United Arab Emirates
+7 925 436 18 97 (WhatsApp Russian speaker)
+971 54 279 90 51 (WhatsApp English speaker)
Email:
pc@aigroup.ae
Office:
A215 Park Towers DIFC,
Dubai International Financial Centre,
Dubai, United Arab Emirates
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