What happens if I do not 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

3. Overview of a Tax Return A Taxable Person is required to submit a Tax Return and pay any Corporate Tax due to the FTA within 9 months of the end of its Tax Period.1 This is a self-assessment process. The form and manner are prescribed by the FTA, which can also include schedules and/or attachments. A Tax Return must be completed and filed online through EmaraTax. Timely preparation and filing of an accurate Tax Return ensure that the relevant Taxable Person meets their obligations, pays the correct amount of Corporate Tax and avoids penalties. A Tax Return must be submitted by a Taxable Person, or another Person who has the right to do so on behalf of the Taxable Person. This includes a Tax Agent or a Legal Representative. In the case of an Unincorporated Partnership treated as a separate Taxable Person, the appointed responsible partner is required to file the Tax Return on behalf of the Unincorporated Partnership. 2 Where the Taxable Person is a Tax Group, the Parent Company of the Tax Group is required to file the Tax Return on behalf of the Tax Group.3 A Tax Return comprises of several parts. It allows a Taxable Person to report their Taxable Income including any relevant adjustments, such as exemptions and reliefs claimed. The parts of the Tax Return include: • Part A – Taxable Person information • Part B – Elections • Part C – Accounting Schedule • Part D – Accounting Adjustments and Exempt Income • Part E – Reliefs • Part F – Other Adjustments • Part G – Tax Liability and Tax Credits • Part H – Review and Declaration • Part I – Schedules The sections below explain the information required to be provided when completing each part of the Tax Return. In EmaraTax, the Taxable Person should only see fields and schedules which may be applicable to them. In other words, a Taxable Person would not see every field which appears in this guide. 1 Article 53(1) of the Corporate Tax Law. 2 Article 16(9)(c) of the Corporate Tax Law. 3 Article 53(7) of the Corporate Tax Law. Corporate Tax Guide | Tax Returns | CTGTXR1 20

Article 7 – Deadlines to File the Tax Return and Settle the Corporate Tax Payable for an Unincorporated Partnership that is a Taxable Person 1. For the purposes of Clause 1 of Article 53 of the Corporate Tax Law, the deadline to file the Tax Return to the Authority by an Unincorporated Partnership that is a Taxable Person in its own right shall be 31 December 2025 for any Tax Period that ended on or before 31 March 2025. Federal Tax Authority Decision No. 5 of 2025 – Unofficial translation 4 2. For the purposes of Article 48 of the Corporate Tax Law, the deadline to settle the Corporate Tax Payable by an Unincorporated Partnership that is a Taxable Person in its own right shall be 31 December 2025 for any Tax Period that ended on or before 31 March 2025.

Article 2 – Deadline to File the Tax Return and Settle the Corporate Tax Payable 1. For the purposes of Clause 1 of Article 53 of Federal Decree-Law No. 47 of 2022 referred to above, the deadline to file Tax Returns to the Authority shall be no later than 31 December 2024, where all of the following conditions are met: a. The Taxable Person was incorporated, established or recognised under the applicable legislation of the State on or after 1 June 2023. b. The Tax Period of the Taxable Person ended on or prior to 29 February 2024. 2. For the purposes of Article 48 of Federal Decree-Law No. 47 of 2022 referred to above, the deadline to settle the Corporate Tax Payable shall be no later than 31 December 2024, where all of the following conditions are met: a. The Taxable Person was incorporated, established or recognised under the applicable legislation of the State on or after 1 June 2023. b. The Tax Period of the Taxable Person ended on or prior to 29 February 2024.