The UAE’s Federal Tax Authority (FTA) is urging all businesses and taxable individuals to prioritize the timely submission of tax returns and the settlement of dues to avoid facing administrative penalties. According to current regulations, taxpayers are required to complete these filings and payments within nine months following the conclusion of their specific tax period. For entities operating on a standard financial year ending December 31, 2025, the mandatory deadline for compliance is September 30, 2026. This mandate applies equally to exempt persons required to register, who must submit their annual declarations within this same timeframe.

To streamline the process, the FTA encourages businesses to utilize the EmaraTax digital platform, which remains accessible around the clock for registration, filing, and payments. Whether businesses choose to manage their submissions independently or enlist the support of an approved Tax Agent, record-keeping remains a critical component of compliance. Even those qualifying for Small Business Relief must file simplified returns and maintain accurate documentation—such as transaction logs, asset registers, and liability records—to verify their status. The authority emphasizes that failing to adhere to these reporting requirements or maintain necessary financial records will result in significant penalties under the UAE’s Tax Procedures and Corporate Tax Laws.