With the 30 September 2026 deadline approaching, the single biggest cause of delayed Corporate Tax filings is not the tax computation — it’s missing documents. Businesses lose weeks hunting for papers that could have been gathered in one afternoon. Use this checklist, tick items off, and your filing becomes a smooth, predictable process.
1. Company & registration documents
- Trade license (current, and any renewed versions covering FY 2025)
- Memorandum of Association (MOA) / incorporation certificate
- Corporate Tax Registration Certificate (TRN) from EmaraTax
- VAT registration certificate (if VAT-registered)
- Passport + Emirates ID copies of owners/partners
- Any license amendments during the year (activity, ownership, name changes)
2. Financial records (the core of your return)
- Complete trial balance for FY 2025 (1 Jan – 31 Dec 2025)
- Profit & loss statement and balance sheet
- All bank statements for the year — every account, reconciled
- Sales invoices & revenue records
- Purchase/expense invoices and receipts
- Payroll records: salaries, WPS reports, gratuity accruals
- Fixed asset register with depreciation schedules
- Inventory count/valuation at year end (if you hold stock)
- Loan agreements and interest schedules
3. Tax computation items
- Opening balance sheet as at 1 January 2025 (your starting position matters)
- Details of exempt income (dividends, qualifying participations)
- Non-deductible expenses list: fines, 50% entertainment, personal costs
- Prior-period losses documentation (if any, for carry-forward)
- Small Business Relief election decision (revenue ≤ AED 3M)
4. Related-party & connected persons
- List of all transactions with group companies, shareholders, directors
- Intra-group agreements (management fees, loans, rent between related entities)
- Market-rate evidence for payments to owners/directors (salary benchmarks)
- Transfer pricing disclosure information if thresholds are crossed
5. Free zone companies — extra items
- Audited financial statements (mandatory for 0% claim — no audit, no 0%)
- Revenue split: qualifying vs non-qualifying income analysis
- Substance evidence: office lease, staff records in the zone
- De minimis computation (non-qualifying revenue within limits)
What to do if items are missing
Missing bank statements can be re-downloaded; missing supplier invoices can be requested from vendors; incomplete books can be reconstructed from bank data. What can’t be fixed is a missed deadline. If your records have gaps, start the cleanup now — a full year of backlog accounting typically takes 2–4 weeks, which still leaves comfortable time before 30 September if you begin today.
How Mirhaa makes this painless
Send us whatever you have — we’ll tell you exactly what’s missing, reconstruct incomplete records, prepare the computation with every legitimate deduction and relief, and file on EmaraTax with proof of submission. One team, one fixed fee, zero deadline stress.
References & Official Sources
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses — official link
- Federal Tax Authority — Corporate Tax portal & guides — official link
- FTA — record-keeping requirements — official link
General information, not formal tax advice — confirm your position with a qualified advisor.