Article (57) of the Corporate Tax Law defines the "Tax Period" as a Taxable Person's Financial Year, or part of it, being the period for which a Tax Return must be filed. Article (53) provides that a Taxable Person must file its Tax Return with the Federal Tax Authority within a period not exceeding 9 months from the end of the relevant Tax Period.
What Is a Taxable Person's Financial Year?
Under Clause (2) of Article (57), a Taxable Person's Financial Year is either the Gregorian calendar year, or the 12-month period for which the Taxable Person prepares its financial statements. The Law therefore does not require every Taxable Person to follow a uniform Financial Year running from January to December; a Financial Year may follow a different accounting cycle as long as it lasts 12 months.
The 9-Month Deadline for Filing the Tax Return
Article (53) provides that a Taxable Person must file its Tax Return with the Authority, according to the forms and procedures it prescribes, within a period not exceeding 9 months from the end of the relevant Tax Period, or any other date the Authority specifies. This means the filing deadline runs from the end of the Tax Period itself, not from a fixed calendar date each year.
Mandatory Contents of the Tax Return
The Tax Return must include, at a minimum: the Tax Period to which it relates; the Taxable Person's name, address and Tax Registration Number; the date the Tax Return is filed; the basis of accounting used in the financial statements; the Taxable Income for the period; the amount of any Tax Loss relief claimed; the amount of Tax Losses carried forward; available tax credits; and the Corporate Tax payable for that period.
Who Files the Return for a Tax Group?
Where a Tax Group has been formed under the Law's provisions, the Parent Company is responsible for filing the Tax Return with the Authority on behalf of the entire Group, instead of each Subsidiary filing a separate return. This simplifies the Group's procedural obligations, since a single consolidated return covering all Group members for the same Tax Period is enough, instead of several separate returns that might contain repeated information.
Why Does the 9-Month Deadline Matter?
The importance of the 9-month deadline is not limited to filing the return itself; it is also tied to the due date for paying the Corporate Tax owed for the relevant Tax Period, which is generally aligned with the filing deadline unless the Authority specifies otherwise. For this reason, organizing accounting records and preparing financial statements early helps a Taxable Person meet this deadline and avoid any delay with procedural consequences.
Illustrative Example
If a Taxable Person's Tax Period ends on 31 December of a given year, it must file its Tax Return with the Authority within 9 months of that date, meaning by 30 September of the following year at the latest, unless the Authority specifies a different date for its particular case. If the Taxable Person instead chooses a Financial Year ending on 30 June rather than December, the 9-month deadline is likewise calculated from that date, not from the end of the calendar year. This principle applies to every Taxable Person regardless of the Financial Year it chooses, as long as that Financial Year lasts a full 12 months.
Legal References
- Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses — Articles (57) and (53).
For questions about your specific situation, you can ask the UAE Tax & Legislation Helper on Helpers, or consult a licensed chartered accountant.