Correcting a filed Corporate Tax return

The situation

Errors can be corrected by amending the return before the due date, or later through the routes set in the Tax Procedures Law. Since 2026, minor errors with no tax effect can often be fixed in a later return instead of a voluntary disclosure.

The law

• Tax Procedures Law as amended by Federal Decree-Law 17 of 2025: Voluntary disclosure only for cases the FTA specifies; minor errors fixed in the return

What it means for you

If the due date has not passed, amend the return. If it has passed and tax is understated, a voluntary disclosure may be needed; under the 2026 penalty rules this carries 1 percent a month on the difference. Example: tax understated by AED 20,000 and corrected 6 months later costs about AED 1,200. Disclosing before an FTA audit is much cheaper.

What to do

1. Quantify the error and tax effect.
2. If before the due date, amend the return.
3. If after, check whether a voluntary disclosure is required.
4. File and pay the difference.

Related

• Dividends received by a UAE company
• Interest expense limit
• Calculating Corporate Tax on a profit
• Deducting the owner's salary
• Using last year's tax loss
• Cash basis versus accrual accounts