Corporate Tax Services in the UAE

The introduction of Federal Decree-Law No. 47 of 2022 has established a new Corporate Tax regime in the UAE. With a standard rate of 9% on taxable income exceeding AED 375,000, businesses must now navigate a complex landscape of compliance, exemptions, and reporting standards.

At AMAJ UAE, we serve as your strategic partners in this transition. As an FTA Approved Tax Agency and a member of AGN International, we combine deep local knowledge with global best practices to ensure your business remains compliant while optimizing your tax position.

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Our Services

Corporate Tax Registration & Filing

Compliance begins with accurate registration. Every taxable person, including Free Zone entities, is required to register with the Federal Tax Authority (FTA) and obtain a Tax Registration Number.

AMAJ handles the entire lifecycle of tax compliance:

• Assessment & Registration: We analyze your business structure to determine the correct registration category and handle the submission process on the EmaraTax portal.

• Exemption Analysis: We evaluate your eligibility for specific reliefs, such as Small Business Relief or Qualifying Free Zone Person status.

• Return Filing: We prepare and submit your Corporate Tax returns, ensuring all calculations are accurate and filed within the statutory timelines to avoid administrative penalties.

CT Review and Provision

Accurate financial reporting is the backbone of tax compliance. Before filing your returns, it is essential to understand your tax liability to manage cash flow and adhere to accounting standards.

Our team integrates tax planning into your financial reporting:

• Impact Assessment: We review your financial statements to identify adjustments required between accounting profit and taxable income.

• Provision Calculation: We calculate the necessary tax provisions to be recorded in your books, ensuring your financial statements comply with IFRS and UAE tax laws.

• Forecasting: We help you anticipate future tax liabilities, allowing for better liquidity management and strategic decision-making.

Tax Health Checkup

Proactive risk management is the best defense against penalties. Our Tax Health Checkup is a diagnostic service designed to identify compliance gaps before they become issues during an official FTA audit.

We perform a comprehensive “Mock Audit” of your business:

• Documentation Review: We verify that your record-keeping meets the stringent requirements set by the FTA (keeping records for 7 years).

• Transaction Analysis: We review revenue streams, expenses, and VAT/CT interactions to ensure consistent treatment across tax heads.

• Gap Analysis Report: You receive a detailed report highlighting risk areas and a corrective action plan to sanitize your tax status.

Transfer Pricing Consulting

Under the UAE Corporate Tax law, transactions between “Related Parties” and “Connected Persons” must be conducted at an “Arm’s Length Price.” This prevents profit shifting and is a key focus area for tax authorities.

AMAJ provides specialized support for Transfer Pricing compliance:

• Benchmarking Studies: We conduct analysis to determine if your inter-company pricing matches market rates.

• Documentation: We assist in preparing the Master File and Local File as required by the relevant thresholds.

• Policy Design: We help structure your inter-company transactions to ensure they are commercially justifiable and compliant with the Arm’s Length Principle.

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Why Partner with AMAJ?

• FTA Approved: We are a registered Tax Agency with direct insight into FTA procedures.

• 30+ Years Legacy: A trusted name in UAE auditing and advisory for over three decades.

• Global Reach: Through AGN International, we handle cross-border tax implications effectively.

• Holistic Approach: We view tax not just as a compliance burden, but as a key element of your wider business strategy.