UAE CIT Return Filing Deadline Approaching
- 13.06.2025
- Posted by: Malavika Kolera
- Categories: Dubai, Tax
Corporate Income Tax returns in the UAE carry strict deadlines and escalating penalties. Every taxable entity must understand these requirements to protect its business from costly compliance failures.
Filing Deadline and Requirements
UAE companies must file their CIT return within nine months of their financial year-end. For businesses with financial year-ends on 31.12.2024, this means that CIT Return Filing MUST be done before 30.09.2025.
The responsibility falls on the taxable person, their authorized tax agent, or legal representative. For partnerships, the responsible partner is responsible for filing. Tax groups benefit from consolidated filing through the parent company.
While 30.09 may seem distant from today, proper document preparation requires a significant amount of time. Companies often underestimate the months needed to organize financial records, reconcile accounts, and prepare accurate CIT submissions.
Penalty Structure for Late Filing
The Federal Tax Authority enforces structured penalties that begin immediately after the deadline:
First 12 months: AED 500 per month for each month or part thereof following the deadline.
Month 13 onwards: AED 1,000 per month for each month or part thereof.
These penalties accumulate monthly until you file your return. A business that files six months late faces AED 3,000 in penalties before considering any unpaid tax amounts.
Unpaid Tax Penalties
Beyond filing penalties, the FTA charges 14% annual interest on unpaid tax amounts. This monthly penalty applies from the day after the payment due date, compounding the cost of delayed compliance.
Why Accounting Standards Matter
The UAE Corporate Income Tax Law requires financial statements to be prepared in accordance with specific accounting standards. This means your CIT return depends entirely on properly maintained accounting records.
Accurate accounting serves multiple compliance purposes. Your financial statements must reflect actual business transactions, support tax liability calculations, and withstand FTA audits. Poor accounting practices create cascading problems that extend far beyond filing deadlines.
Documentation Requirements
The FTA requires comprehensive supporting documentation for all CIT filings. Your accounting system must capture and organize business records throughout the year. During audits, the authority can request any financial records, and failure to provide missing documentation may trigger additional penalties.
Companies that maintain detailed accounting records handle audits smoothly. Those with gaps or inconsistencies face extended review periods and potential reassessments.
Secure Your CIT Compliance Today
Review your current accounting practices and CIT filing timeline. If your financial year-end has passed and you haven’t begun CIT preparation, immediate action is required. The penalty clock starts ticking the day after your deadline passes.
TME Services brings qualified experience as tax consultants and accounting professionals to UAE CIT compliance. Our team actively files hundreds of CIT returns, managing large client portfolios with proven expertise in federal tax requirements. We maintain accounting records that meet FTA requirements while supporting your business operations throughout the year.
Even if we have not handled your accounting previously, our experienced team can prepare and file your CIT return. Our capacity and expertise ensure we meet your deadline while delivering accurate submissions that comply with UAE tax law.
We invite all businesses to reach out for professional CIT filing support.
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