When is my Corporate Tax return due?

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 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 4 – Publication and Entry into Force This Decision shall be published in the Official Gazette and shall come into effect on 1 August 2023. Cabinet Decision No. 75 of 2023 and its amendments – As published by Ministry of Finance 3 Table of Violations and Administrative Penalties Annexed to Cabinet Decision No. 75 of 2023 on Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses No. Description of Violation Administrative Penalty Amount in AED 1. Failure of the Person conducting a Business or Business Activity or having a Tax obligation under the Tax Procedures Law or the Corporate Tax Law to keep the required records and other information specified in the Tax Procedures Law and the Corporate Tax Law. Failure of the Person conducting Business or Business Activity or having a Tax obligation under the Tax Procedures Law or the Corporate Tax Law to submit the data, records and documents related to Tax in Arabic to the Authority when requested. Failure of the Registrant to submit a deregistration application within the timeframe specified in the Corporate Tax Law and its implementing decisions. Failure of the Registrant to inform the Authority of any case that may require the amendment of the information pertaining to his Tax record kept by the Authority. One of the following penalties shall apply: 1. 10,000 for each violation. 2. 20,000 in each case of repeated violation within 24 months from the date of the last violation. 2. 3. 4. 5. 6. 5,000 1,000 in case of late submission of the application and on the same date monthly, up to a maximum of 10,000. One of the following penalties shall apply: 1. 1,000 for each violation. 2. 5,000 in each case of repeated violation within 24 months from the date of the last violation. Failure of the Legal Representative to provide 1,000 notification of their appointment within the specified timeframes, in which case the penalties will be due from the Legal Representative's own funds. Failure of the Legal Representative to file a Tax 1. 500 for each month, or part thereof, Return within the specified timeframes, in for the first twelve months. Cabinet Decision No. 75 of 2023 and its amendments – As published by Ministry of Finance 4 7. 8. 9. which case the penalties will be due from the 2. 1,000 for each month, or part thereof, Legal Representative's own funds. from the thirteenth month onwards. This penalty shall be imposed from the day following the expiry date of the timeframe within which the Tax Return must be submitted, and on the same date monthly thereafter. Failure of the Registrant to submit a Tax Return 1. 500 for each month, or part thereof, within the timeframe specified in the for the first twelve months. Corporate Tax Law. 2. 1,000 for each month, or part thereof, from the thirteenth month onwards. This penalty shall be imposed from the day following the expiry date of the timeframe within which the Tax Return must be submitted, and on the same date monthly thereafter. Failure of the Taxable Person to settle the 1. A monthly penalty of 14% per annum, Payable Tax. for each month or part thereof, on the unsettled Payable Tax amount from the day following the due date of payment and on the same date monthly thereafter. 2. For the purposes of this penalty, the due date of payment in the case of the Voluntary Disclosure and Tax Assessment, shall be as follows: a. 20 Business Days from the date of submission, in the case of a Voluntary Disclosure. b. 20 Business Days from the date of receipt, in the case of a Tax Assessment. The Registrant submits an incorrect Tax 500, unless the Person corrects his Tax Return. Return before the expiry of the deadline Cabinet Decision No. 75 of 2023 and its amendments – As published by Ministry of Finance 5 10. The submission of a Voluntary Disclosure by the Taxable Person in relation to errors in the Tax Return, Tax Assessment or Tax refund application pursuant to Clauses 1 and 2 of Article 10 of the Tax Procedures Law. 11. Failure of the Taxable Person to submit a Voluntary Disclosure in relation to errors in the Tax Return, Tax Assessment or Tax refund application pursuant to Clauses 1 and 2 of Article 10 of the Tax Procedures Law, before being notified by the Authority that it will be subject to a Tax Audit. for the submission of the Tax Return according to the Corporate Tax Law. A monthly penalty of 1% on the Tax Difference, for each month or part thereof, to be applied as of the date following the due date of the relevant Tax Return, the submission of the Tax refund application, or the Notification of the Tax Assessment and until the date the Voluntary Disclosure is submitted. The following penalties shall apply: 1. A fixed penalty of 15% on the Tax Difference. 2. A monthly penalty of 1% on the Tax Difference, for each month or part thereof, to be applied as follows: a. Where the Taxable Person submits a Voluntary Disclosure after being notified that it will be subject to a Tax Audit by the Authority, the penalty shall be imposed for the period from the day following the due date of the relevant Tax Return, or the submission of the Tax refund application or Notification of the Tax Assessment and until the date the Voluntary Disclosure is submitted. b. Where the Taxable Person fails to submit a Voluntary Disclosure, the penalty shall be imposed as of the date following the due date of the relevant Tax Return, or the submission of the Tax refund application or Notification of the Cabinet Decision No. 75 of 2023 and its amendments – As published by Ministry of Finance 6 12. 13. 14. Tax Assessment and until the date of issuance of the Tax Assessment. Failure of a Person subject to Tax Audit, his Tax 20,000 Agent or Legal Representative to offer facilitation to the Tax Auditor in violation of the provisions of Article 20 of the Tax Procedures Law, in which case the penalties will be due from the Person’s, Legal Representative’s or Tax Agent’s own funds, as applicable. Failure of a Person to submit, or late 1. 500 for each month, or part thereof, submission of a Declaration to the Authority, for the first twelve months. as required in accordance with the provisions 2. 1,000 for each month, or part thereof, of the Corporate Tax Law. from the thirteenth month onwards. This penalty shall be imposed from the day following the expiry date of the timeframe within which the Declaration must be submitted, and on the same date monthly thereafter. Failure of the Taxable Person to submit a Tax 10,000 Registration application within the timeframe specified by the Authority in accordance with the Corporate Tax Law. 1 1 Added as per Cabinet Decision No. 10 of 2024 Cabinet Decision No. 75 of 2023 and its amendments – As published by Ministry of Finance 7