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Tax, Audit &
Compliance Advisory

Navigate the UAE's evolving tax and regulatory landscape with confidence. We deliver strategic Corporate Tax planning, VAT returns management, transfer pricing documentation, and pre-audit readiness.

The UAE's regulatory environment continues to evolve through Corporate Tax, VAT, transfer pricing, AML regulations, and enhanced governance requirements. For businesses operating onshore, within Free Zones, or as multinational groups, compliance is no longer a checklist—it is a strategic prerequisite.

Proactive compliance management is essential to meet your ongoing regulatory obligations, reduce risk exposure, and maintain operational readiness. Our team of certified tax advisors, auditors, and compliance specialists acts as your long-term advisor, providing institutional-grade oversight from Corporate Tax registration to governance frameworks, ensuring that your organization is built to sustain and grow.

FTA & Regulatory Services Suite

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UAE Corporate Tax Advisory Registration, taxability impact assessments, Small Business Relief, Free Zone (QFZP) optimization, and tax return filing.
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VAT Compliance Services VAT registration, returns preparation, health checks, voluntary disclosures, and FTA audit representation.
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Transfer Pricing Advisory Arm's length mapping, Master File/Local File preparation, related party transaction disclosures, and benchmarking.
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Audit & Assurance Support Pre-audit financial statement preparation, internal audits, internal control reviews, and external auditor coordination.
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AML/CFT Compliance goAML portal registration, compliance risk assessments, policy development, and anti-money laundering controls.
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UBO & Corporate Transparency Ultimate Beneficial Owner (UBO) register maintenance, filing, and transparency disclosures under Cabinet Decision 109 of 2023.

UAE Corporate Tax Compliance

Under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, the UAE has implemented a comprehensive corporate tax framework. Proactive planning is required to identify exact liabilities and maintain eligibility for statutory reliefs:

Tax Rates & Structures

Standard Corporate Tax: A rate of 9% applies to taxable net profits exceeding AED 375,000. Profits up to AED 375,000 are taxed at 0% to support small business growth.
Qualifying Free Zone Persons (QFZP): Entities established within a designated Free Zone can benefit from a 0% corporate tax rate on Qualifying Income, provided they maintain adequate substance, prepare audited financials, and satisfy transfer pricing rules.
Exempt Persons: Government entities, government-controlled entities, public benefit organizations, extractive businesses, and qualifying investment funds remain exempt subject to specific conditions.

Reliefs & Administrative Rules

Small Business Relief: Taxable residents with gross revenues below AED 3 Million in a tax period can elect to claim Small Business Relief, effectively exempting them from paying corporate tax for that period.
Tax Periods: Typically matches the Gregorian calendar year (January 1 to December 31) or the financial year defined in the company's articles of association.
Record Keeping Obligations: All taxable entities must maintain all transaction records, general ledgers, invoices, and returns for a minimum of 7 years from the end of the relevant tax period.

Transfer Pricing Advisory & Documentation

Under Section 34 of the UAE Corporate Tax Law, related party transactions and transactions with connected persons must comply with the Arm's Length Principle. This requires transacting under market-equivalent conditions:

Transfer Pricing Obligations:

Arm's Length Principle: Related parties must price transactions (goods, services, loans, IP) as if they were independent entities under similar market conditions.
Local File & Master File: Companies with transactions exceeding statutory thresholds must maintain a Local File (transaction details per entity) and a Master File (global group operations details).
Disclosure Requirements: Taxpayers must submit a Transfer Pricing Disclosure Form along with their annual tax returns, highlighting all transactions with connected parties.
Benchmarking Studies: We conduct statistical benchmarking using databases to establish and support arm's length price ranges.

Audit Support & Assurance Advisory

Under UAE legislation, statutory audit obligations vary by legal structure, Free Zone authority, and licensing requirements. Not all companies are subject to mandatory external audits, but maintaining audit readiness is a critical safeguard.

While statutory audits must be officially conducted and signed off by a licensed external audit firm, we provide extensive pre-audit, coordination, and internal risk assurance advisory:

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Audit Preparation Structuring financial ledgers, reconciling trial balances, and compiling supporting audit packs under IFRS standards.

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Auditor Coordination Liaising directly with external auditors to manage information requests, answer technical queries, and accelerate final sign-offs.

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Internal Audit Services Conducting independent reviews of operational processes, corporate governance procedures, and balance sheet risk metrics.

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Internal Controls Reviews Evaluating financial workflows to design controls, reduce fraud risk, and verify asset protections.

AML & Corporate Governance Compliance

The UAE Ministry of Economy and the Executive Office for AML/CFT enforce strict transparency regulations. Businesses must align their operations with international anti-money laundering and beneficial ownership benchmarks:

Anti-Money Laundering (AML)

Designated Non-Financial Businesses and Professions (DNFBPs)—such as real estate agents, gold dealers, corporate service providers, and accounting firms—must register on the federal goAML portal. We support AML framework reviews, risk assessments, policy development, and staff training.

Ultimate Beneficial Owner (UBO)

Under Cabinet Decision No. 109 of 2023 on the Regulation of Real Real Beneficiary Procedures, companies must prepare, submit, and maintain a Real Real Beneficiary Register (RBR) and Partners/Shareholders Register with their respective licensing registrar.

Regulatory Compliance & Record Retention

Operating sustainably in the UAE requires strict adherence to corporate governance, record retention, and regulatory reporting:

Economic Substance Regulations (ESR) Update: Following Cabinet Decision No. 98 of 2024, ESR filing obligations are suspended for financial years commencing on or after January 1, 2023, as substance compliance is now evaluated primarily under Corporate Tax guidelines.
Standard Record Retention: Under Commercial Law, standard books of accounts, ledgers, and transaction records must be retained for at least 5 years. Under Corporate Tax guidelines, this is extended to 7 years.
Real Estate Records: Records related to real estate transactions and property ownership must be retained for a minimum of 10 years.
Corporate Governance: We design framework controls, board resolution trackers, and corporate governance protocols to ensure licensing compliance.

Banking & Investor Compliance Readiness

Proper tax documentation, audited financials, and regulatory filings are key checkpoints for external capital partners. We support businesses in building investor-ready compliance structures:

Corporate Banking Trust

Maintaining active tax registration certificates and audited financials prevents bank accounts from getting flagged during annual KYC audits. Having clean ledgers directly supports corporate loan applications.

Diligence & Funding Readiness

Before executing mergers, acquisitions, or funding rounds, investors audit your tax exposures (such as VAT liabilities and transfer pricing Local Files). Our pre-incorporation health checks identify and resolve these exposures early.

Sector-Specific Tax & Compliance

We tailor our tax and compliance advisory to the specific regulatory demands of target sectors:

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Technology & SaaS

Exemptions under corporate tax for intellectual property (IP) development, transfer pricing on global hosting charges, and VAT registration on electronic services imports.

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Healthcare

VAT exemption tracking on healthcare services, DHA reporting compliance, and licensing audits for pharmaceutical imports.

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Construction

VAT rules on commercial property contracts, project-based revenue tax deductions, and municipal licensing compliance.

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Real Estate

RERA escrow compliance, 5% VAT on commercial sales, and AML goAML portal reporting for designated non-financial real estate brokers.

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Manufacturing

Customs duty refunds on Free Zone industrial setups, environmental permits, and Ministry of Industry tax exemptions.

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Logistics & Trade

Zero-rated VAT on international transport, customs clearance, and compliance under regional designated zone regulations.

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Professional Services

Local service agent rules, professional liability compliance, and transfer pricing on cross-border group consulting fees.

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Financial Services

SCA and DFSA regulatory reporting, capital adequacy compliance, goAML compliance, and corporate tax exemption requirements for investment funds.

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Retail & E-Commerce

E-commerce VAT directives on local distribution networks, POS invoice compliance, and import VAT reconciliations.

Core Compliance Deliverables

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Corporate Tax Registration Support Processing corporate tax registration via EmaraTax, securing tax group credentials, and obtaining the final TRN.

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VAT Registration & Compliance Reports Preparation and submission of VAT return filings, along with draft transactional tax audit logs.

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Tax Health Check Reports Comprehensive reviews of historic accounting transactions to identify VAT exposures and Corporate Tax risks.

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Transfer Pricing Documentation Support Arm's length mapping, related party transfer agreements, Master Files, Local Files, and benchmarking.

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AML Compliance Assessments goAML portal support, anti-money laundering risk registers, policy documentation, and staff compliance manuals.

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UBO Compliance Reviews Establishing Real Beneficiary Registers, drafting shareholder registers, and filing transparency records.

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Audit Preparation Packages IFRS trial balance reconciliations, audit notes files, schedules, and coordinate liaison dossiers.

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Governance Risk Assessments Corporate record retention trackers, license compliance registers, and board governance reviews.

Frequently Asked Questions

All business entities operating in the UAE, including Mainland and Free Zone companies, must register for Corporate Tax with the Federal Tax Authority (FTA) and obtain a Corporate Tax Registration Number. This registration is a mandatory requirement regardless of profit levels, or whether the entity qualifies for tax exemptions, Small Business Relief, or the 0% Free Zone rate.

Small Business Relief is a tax relief mechanism introduced under Ministerial Decision No. 73 of 2023. Eligible resident taxable entities with gross revenues below AED 3 Million in the current and previous tax periods can elect to claim this relief. Once claimed, the business is treated as having no taxable income for that period, effectively exempting it from paying corporate tax. However, they must still register, maintain proper accounts, and submit annual tax returns.

Mandatory Registration: A UAE-based business must register for VAT if its taxable supplies and imports exceed AED 375,000 over the preceding 12 months, or are expected to exceed this threshold in the next 30 days.

Voluntary Registration: A business can voluntarily register for VAT if its taxable supplies/imports or taxable expenses exceed AED 187,500 over the preceding 12 months, or are expected to exceed this threshold in the next 30 days.

Yes, Free Zone companies are subject to the UAE Corporate Tax Law and must register and file annual tax returns. However, they can qualify for a 0% corporate tax rate on Qualifying Income (as a Qualifying Free Zone Person) if they maintain adequate physical substance (assets and staff) within the Free Zone, generate only Qualifying Income, have not elected to be subject to standard tax rates, prepare annual audited financial statements, and comply with transfer pricing rules (Arm's Length Principle). Non-qualifying income is taxed at the standard 9% rate.

No, audit requirements vary by jurisdiction. Mainland companies generally do not have a statutory mandate to submit audit reports for license renewal, though they may require them for bank financing or if requested by the FTA. Conversely, most Free Zones (e.g., DMCC, JAFZA, DAFZA) require mandatory annual audited financial statements to renew licenses. Furthermore, under Corporate Tax Law, any Free Zone company wishing to claim the 0% corporate tax rate must prepare annual audited financial statements.

Under Section 34 of the Corporate Tax Law, transactions between related parties and connected persons must satisfy the Arm's Length Principle, meaning terms must align with market conditions as if transacting with an independent party. Taxpayers must submit a Transfer Pricing Disclosure Form along with their annual tax returns. Businesses exceeding statutory transaction thresholds must also maintain a Master File (group overview details) and a Local File (transactional analyses per entity), supported by formal benchmarking studies.

Under Cabinet Decision No. 109 of 2023, all companies registered in the UAE (Mainland and Free Zone, excluding government-owned entities) must maintain up-to-date registers identifying their Real Beneficiary (UBO) and partners/shareholders. These registers must be submitted to the respective licensing registrar (DED or Free Zone authority) within 15 days of incorporation, and any changes must be reported within 15 days of the modification. Non-compliance results in administrative fines and license suspensions.

Registration on the federal goAML portal is mandatory for all Designated Non-Financial Businesses and Professions (DNFBPs) operating in the UAE. This includes real estate brokers and developers, precious metal and gemstone dealers, independent auditors and accountants, legal consultants, and corporate service providers. Registered DNFBPs must appoint a Compliance Officer, implement customer due diligence (CDD) procedures, assess transactional risks, and report suspicious transactions to the Financial Intelligence Unit (FIU).

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Tax, Audit & Compliance Advisory