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This guide explains how businesses in the UAE can respond to FTA tax assessments, challenge disputed tax liabilities, and navigate review and reconsideration procedures. It highlights key deadlines, required documents, and legal requirements, with professional tax advisory support from SFA.

The UAE has extended Corporate Tax Small Business Relief to tax periods ending on or before 31 December 2029. Eligible resident businesses with revenue of AED 3 million or less in the current and all previous applicable tax periods may elect for the relief, subject to the relevant conditions and exclusions. Registration, tax return filing, and record-keeping remain mandatory. SFA helps businesses assess eligibility and meet their compliance obligations.