Business preparation guide · 29 October 2026
What records help prepare a UAE Corporate Tax enquiry?
Use this guide to prepare a focused business enquiry and agree a useful professional engagement. It covers information gathering and project planning. Entity-specific tax, legal and accounting conclusions require qualified review of the facts and current requirements.
What should I gather before a Corporate Tax consultation?
Prepare the entity's licence details, tax registration information, financial year, financial statements and a short activity summary. Identify related-party and overseas transactions. This is an information checklist, not a conclusion about the entity's tax treatment.
How should accounting and tax information be reconciled?
Ask the adviser how the trial balance, financial statements and proposed tax computation will be linked. Keep supporting schedules for adjustments and material transactions. Agree who resolves differences and signs off the information before a return is submitted.
What should I disclose about previous Corporate Tax filings?
Provide filed returns, registration notices, correspondence and any known errors or open questions. Include the dates and periods concerned. The adviser can then identify the scope of review rather than assuming the prior filing history is complete.
How do I request a Corporate Tax compliance proposal?
State the entity, tax period, accounting readiness, desired support and timeframe. Specify whether you want preparation, review or ongoing compliance assistance. Ask for deliverables and responsibilities in writing; do not assume filing authorisation is included.
Turn the discussion into an agreed scope
Write down the objective, the entity and period involved, the information already available and the decisions still needed. Ask the proposed engagement team to identify the next information request and the person responsible for each response. Keep technical assumptions separate from verified facts.
Before work starts, confirm the deliverables, review process, fees and exclusions in writing. Ask how additional work will be approved and how confidential documents will be exchanged. This preparation supports an informed proposal; it does not determine the business’s legal or tax position.
Authoritative reference
Consult the relevant authority or reporting-standard source for current requirements. This guide provides preparation steps and does not reproduce the authority’s full rules.
Prepared by DSB Chartered Accountants LLC Technical positions, calculations, thresholds and filing decisions should be reviewed by the appointed professional for the relevant period.
Discuss the scope with our UAE Corporate Tax compliance team.