Does a dormant company need to file a Corporate Tax return?

Article 53 – Tax Returns 1. Subject to Article 51 of this Decree-Law, a Taxable Person must file a Tax Return, as applicable, to the Authority in the form and manner prescribed by the Authority no later than (9) nine months from the end of the relevant Tax Period, or by such other date as directed by the Authority. Federal Decree-Law No. 47 of 2022 and its amendments – Unofficial translation (as published by the Ministry of Finance) 55 2. The Tax Return shall include at least the following information, as applicable: a. The Tax Period to which the Tax Return relates. b. The name, address and Tax Registration Number of the Taxable Person. c. The date of submission of the Tax Return. d. The accounting basis used in the financial statements. e. The Taxable Income for the Tax Period. f. The amount of Tax Loss relief claimed under Clause 1 of Article 37 of this Decree-Law. g. The amount of Tax Loss transferred under Article 38 of this Decree-Law. h. The available tax credits claimed under Articles 46 and 47 of this Decree-Law. i. The Corporate Tax Payable for the Tax Period. 3. A Taxable Person shall provide the Authority with any such information, documents or records as shall be reasonably required by the Authority for the purposes of implementing the provisions of this Decree-Law. 4. As an exception to the provisions of this Article and any other relevant provision of this Decree-Law, the Minister may prescribe the form and manner in which a Tax Return and other information is to be filed with the Authority by a Taxable Person where the disclosure of information may impede national security or may be contrary to the public interest. 5. The Authority may request a Person under paragraphs (e), (f), (g), (h) and (i) of Clause 1 of Article 4 of this Decree-Law to submit a declaration. 6. The Authority may, by notice or through a decision issued by the Authority, request the authorised partner in an Unincorporated Partnership that has not had an application approved under Clause 8 of Article 16 of this Decree-Law to be treated as a Taxable Person to file a declaration on behalf of all the partners in the Unincorporated Partnership. 7. The Parent Company must file a Tax Return to the Authority on behalf of the Tax Group. Federal Decree-Law No. 47 of 2022 and its amendments – Unofficial translation (as published by the Ministry of Finance) 56

Article 52 – Tax Deregistration 1. A Person with a Tax Registration Number shall file a Tax Deregistration application with the Authority where there is a cessation of its Business or Business Activity, whether by dissolution, liquidation, or otherwise, in the form and manner and within the timeline prescribed by the Authority. 2. A Taxable Person shall not be deregistered unless it has paid all Corporate Tax and Administrative Penalties due and filed all Tax Returns due under this Decree-Law, including its Tax Return for the Tax Period up to and including the date of cessation. 3. If the Tax Deregistration application is approved, the Authority shall deregister the Person for Corporate Tax purposes with effect from the date of cessation or from such other date as may be determined by the Authority. 4. Where a Person does not comply with the Tax Deregistration requirements under this Article, the Authority may, at its discretion and based on information available to the Authority, deregister the Taxable Person effective from the later of either: a. the last day of the Tax Period in which it became apparent to the Authority that the conditions under Clause 2 of this Article have been met; or b. the date the Taxable Person ceases to exist. Chapter Seventeen – Tax Returns and Clarifications

8. Corporate Tax Deregistration If a juridical person is no longer subject to Corporate Tax, they should deregister. This will most commonly occur when a Business or Business Activity ceases, but could also occur due to dissolution or liquidation or other circumstances. In order to deregister from Corporate Tax, a juridical person must make an application to the FTA.46 Once approved, the date of deregistration will be the date the Business or Business Activity ceased, unless the FTA determines that another date should be used.47 In order to be deregistered, a Taxable Person must meet all of their tax compliance obligations such as filing all of the relevant Tax Returns and paying all Corporate Tax liabilities and administrative penalties due.48 A juridical person is required to file a Tax Deregistration application within 3 months of the date the entity ceases to exist, cessation of the Business, dissolution, liquidation or otherwise.49 Example 18: Deregistration Company ABC is a UAE resident company. The company’s Tax Period runs from 1 January to 31 December. Company ABC ceased trading on 31 December 2025. On 3 January 2026, the company made an application to the FTA to be deregistered for Corporate Tax purposes. The last Corporate Tax Return filed by Company ABC was for the Tax Period 1 January 2024 to 31 December 2024. As Company ABC has not filed its Corporate Tax Return for the Tax Period 1 January to 31 December 2025, this return must be filed and any tax due paid before the FTA approves the deregistration of the company. Example 19: Deregistration Company DD is a UAE resident company. The company’s Tax Period runs from 1 June to 31 May. The company was liquidated on 31 May 2025. Before being liquidated, Company DD filed all required Corporate Tax Returns up to the Tax Period ending on 31 May 2025 and has no outstanding Corporate Tax liabilities. The 46 Article 52(1) of the Corporate Tax Law. 47 Article 52(3) of the Corporate Tax Law. 48 Article 52(2) of the Corporate Tax Law. 49 Article 2(2) of FTA Decision No. 6 of 2023. Corporate Tax Guide I Registration of Resident Juridical Persons I CTGRJP1 30

Compliance obligations, record keeping requirements and administration for Small Business Relief Requirement to self-assess, register and make an election In order to claim Small Business Relief, the eligible Taxable Person must first be registered for Corporate Tax. It then can elect for the relief through the filing of a Tax Return. An election must be made in each Taxable Period. An eligible Taxable Person that has elected for Small Business Relief remains a Taxable Person for the purposes of the Corporate Tax Law. This means that it will continue to be required to meet its Corporate Tax compliance obligations in each Tax Period. This includes the obligation to register for Corporate Tax, file a simplified Tax Return and retain all relevant documents and records to support their Corporate Tax filings. Requirement to file Tax Returns Businesses will be required to make the election for Small Business Relief in their Tax Return. Therefore, the requirement to file Tax Returns is not impacted by the eligibility for the Small Business Relief. Businesses that elect for the Small Business Relief will however benefit from a simplified Tax Return, reducing the amount of information they need to provide, and the amount of time needed to complete the Tax Return. Records required to be kept to demonstrate Revenue The Corporate Tax Law includes a number of record-keeping requirements. These are in addition to the requirements already imposed on Businesses and their agents by the Tax Procedures Law. Under the Corporate Tax Law, all Businesses are required to maintain records and documentation that: ● support the information provided in a Tax Return or in any other document to be submitted to the FTA;61 and ● enable the Taxable Person’s Taxable Income to be readily ascertained by the FTA.62 61 Article 56(1)(a) of the Corporate Tax Law. 62 Article 56(1)(b) of the Corporate Tax Law. Corporate Tax Guide | Small Business Relief | CTGSBR1 37