FTA sets Sept.30 as deadline for filing Tax Returns

The Federal Tax Authority (FTA) emphasised the need for all Taxable Persons subject to Corporate Tax whose Taxable Period ended on 31 December 2025 to file their Tax Returns and pay the Corporate Tax due no later than 30 September 2026.

Registration, Tax Return filing, and payment of Corporate Tax due can be completed around the clock through the EmaraTax digital tax services platform in clear and simple steps.

Taxable Persons subject to Corporate Tax can file their Tax Returns directly through the platform or seek assistance from approved Tax Agents for Corporate Tax purposes, listed on the FTA’s website.

The Authority noted that Taxable Persons subject to Corporate Tax (including those eligible for Small Business Relief) are required to file their Tax Returns and pay the Corporate Tax due to the FTA within a period not exceeding nine months from the end of each Taxable Person’s Tax Period, to ensure efficient compliance with tax legislation and avoid penalties for late submission and other instances of tax non-compliance.

Similarly, Exempt Persons required to register must also submit their annual declarations within a period not exceeding nine months from the end of their financial year.

The FTA clarified that maintaining all relevant documents that support the accuracy of information provided in Tax Returns or other required submissions is essential.

These records enable the FTA to verify Revenue, Taxable Income, and eligibility for Small Business Relief for Corporate Tax purposes.

Failure by a Taxable Person subject to Corporate Tax to maintain the required records and all other information specified under the Tax Procedures Law and the Corporate Tax Law will result in the application of the relevant administrative penalties. Exempt Persons are also required to maintain records that enable the FTA to verify that they meet the conditions for exemption in accordance with the Corporate Tax Law.

Earlier this month, The Federal Tax Authority (FTA) has called on Taxable Persons to file their Tax Returns and pay the Corporate Tax due within nine months from the end of each Person’s Tax Period.

The FTA said that all Taxable Persons, including those eligible for Small Business Relief, whose financial year ended on 31st December 2025 must file their Tax Returns and pay the Corporate Tax due no later than 30th September 2026.

The authority said that Exempt Persons are required to register to file their annual declarations to the FTA within nine months from the end of their financial year, urging all concerned to prepare early and ensure the necessary documents are ready to meet their obligations efficiently and within the statutory deadlines.

The authority confirmed that registration, Tax Return filing, and payment of Corporate Tax due are available around the clock through the EmaraTax digital tax services platform.

Taxable Persons can file their Tax Returns directly through the platform or seek assistance from approved Tax Agents listed on the FTA’s website.

Taxable Persons eligible for Small Business Relief must fulfil their compliance obligations under the Corporate Tax Law in each Tax Period.

These obligations include registering for Corporate Tax, filing simplified Tax Returns, and maintaining all relevant documents supporting the accuracy of the information provided in their Tax Returns or any other documents required to be submitted.

The FTA said records and documents that must be maintained include a record of the Taxable Person’s transactions during the Tax Period, an asset register including details of any purchases or disposals of assets, a record of the Taxable Person’s liabilities, and a record of shares or ownership interests held at the end of the Tax Period.

Failure to maintain the required records and any other information specified under the Tax Procedures Law and the Corporate Tax Law will result in administrative penalties in accordance with the relevant tax legislation.

WAM