What does a Corporate Tax Assessment include?

A full technical review of taxable income, adjustments, exemptions, Transfer Pricing considerations, and compliance with UAE Corporate Tax Law and Executive Regulations.

Does the assessment review financial statements?

Yes. Financial statements must follow IFRS, and the assessment verifies alignment between accounting results and taxable income calculations.

Is Transfer Pricing included in the assessment?

Yes. Related-party transactions and documentation thresholds are reviewed to ensure compliance with UAE Transfer Pricing rules.

Are freezone companies assessed differently?

Yes. Freezone entities must meet Qualifying Free Zone Person conditions, which are checked as part of the assessment.

Does the assessment verify exempt income classifications?

Yes. Exempt categories are reviewed to ensure alignment with the Corporate Tax Law and supporting documentation.

Are capital allowances checked during the assessment?

Yes. The treatment of depreciable assets and allowable deductions is evaluated for compliance.

How often should a Corporate Tax Assessment be done?

Annually, ideally before preparing or submitting the Corporate Tax Return.

Does the assessment cover documentation readiness?

Yes. The review ensures all required records meet FTA documentation standards.

Do you offer Corporate Tax Assessment services across the UAE?

Yes. We support mainland and freezone businesses of all sizes with complete compliance assessments.

Corporate Tax Assessment in Dubai

Corporate Tax Assessment Services in the UAE

A corporate tax assessment is a detailed technical review of a company’s tax position to ensure full compliance with the UAE Corporate Tax Law, Executive Regulations, and FTA guidance. It involves evaluating taxable income, adjustments, exemptions, disclosures, and compliance obligations across all relevant articles of the law.

Our assessments focus on verifying that your financial statements, tax computations, and supporting records are aligned with statutory requirements and reflect an accurate taxable position for the relevant tax period.

Corporate Tax Assessment Requirements in the UAE

Corporate Tax assessments require a precise review of accounting records, IFRS-compliant financial statements, tax adjustments, related-party arrangements, tax group considerations, and Free Zone eligibility conditions where applicable.

The assessment also covers compliance with key legislative areas such as:

Determination of taxable income and allowable deductions

Exempt income classifications

Treatment of unrealised gains and losses

Adjustments required under Articles governing depreciation and reliefs

Transfer Pricing compliance requirements and documentation thresholds

Qualifying Free Zone Person conditions and relevant income tests

This ensures that every component of the tax return meets the standards expected by the FTA.

Why Corporate Tax Assessment Matters

A thorough assessment is essential to maintain full compliance under the UAE Corporate Tax regime. Corporate Tax touches multiple areas of financial reporting, and gaps in classification, documentation, or interpretation of the law can affect the accuracy of the tax return.

A technical assessment ensures that:

Taxable income is calculated according to UAE Corporate Tax Law
Adjustments follow prescribed rules and statutory limitations
Exempt income is correctly identified and documented
Financial statements support all tax positions taken
Related-party arrangements comply with Transfer Pricing regulation
Freezone entities meet ongoing Qualifying Free Zone Person requirements
Annual disclosures reflect complete and accurate information

This strengthens compliance and ensures the business is prepared for regulatory scrutiny.

How Corporate Tax Assessment Works

We conduct a structured review of all corporate tax components, beginning with financial statements and extending to tax computations and disclosures. The process includes examining adjustments, verifying the treatment of income and expenses, checking alignment with IFRS, and assessing compliance with Corporate Tax Law and its Executive Regulations.

Our team also evaluates Transfer Pricing obligations, freezone eligibility criteria where applicable, and the sufficiency of supporting records. The final assessment report outlines your tax position with technical clarity and identifies areas that require refinement for full compliance.

Corporate Tax Assessment Services We Provide

Comprehensive Tax Position Review

Full evaluation of taxable income, adjustments, and disclosures.

FTA Compliance Check

Ensuring alignment with Corporate Tax Law, Executive Regulations, and Cabinet Decisions.

Transfer Pricing Assessment

Verification of related-party obligations and documentation thresholds.

Financial Statement Alignment

Ensuring IFRS compliance for tax reporting.

Free Zone Compliance Review

Assessing Qualifying Free Zone Person requirements and eligibility.

Documentation Readiness Review

Validating that all supporting records meet regulatory standards.

Annual Tax Return Support

Recommendations for accurate and compliant return preparation.

Key Technical Areas Reviewed During Corporate Tax Assessment

Corporate Tax assessments generally focus on the technical accuracy of tax adjustments, classification of income, deductibility criteria, treatment of unrealised gains and losses, capital allowances, and compliance with documentation obligations under Corporate Tax Law.

Assessments also review adherence to Transfer Pricing requirements, freezone qualifying conditions, timing of deductions, recognition principles under IFRS, and accuracy of disclosures included in the annual Corporate Tax Return.

Ensure full compliance with UAE Corporate Tax Law. Speak to our Corporate Tax assessment specialists today!