Registration and tax periods
We check every entity is registered, on time and with the right tax period. A wrong period moves every deadline, and failing to register extends the FTA's audit window from five years to 15.
Protect · Health check & audits
See your tax position the way an FTA auditor would
The FTA can audit a tax period for five years after it ends. We test registrations, returns and records against the questions an auditor asks, report what we find and how to correct it, and act for you if an audit notice arrives.
- FTA audit window
- 5 years
- after the period ends; 15 for evasion or non-registration
- Disclose errors over
- AED 10,000
- within 20 business days, since 1 April 2026
- Found after an audit notice
- 15%
- of the tax difference, plus 1% a month
- Not facilitating an audit
- AED 20,000
- a penalty in its own right
Protect
Who this is for
- Audit committees and CFOs who want an independent view of filed returns before the FTA forms its own.
- Free zone entities relying on 0% as a Qualifying Free Zone Person (QFZP) that have not re-tested the conditions since set-up.
- Groups that have changed auditors, restructured or grown quickly, and are unsure the earlier periods hold up.
- Companies whose VAT returns and corporate tax return show different revenue, with no documented explanation.
- Groups paying owners, directors or related companies without a record of how the prices were set.
- Any entity that has received an FTA audit notice or a request for information.
What we do
The work, end to end.
Computations and add-backs
We re-perform the computations: entertainment at 50%, net interest against the 30% of EBITDA limit, exempt income, the 75% cap on losses and the ownership tests for carrying them forward.
Transfer pricing and connected persons
We test related-party prices against the arm's length standard, check payments to owners and directors against market value, and confirm the disclosure form and connected-person schedule against their thresholds.
Free zone conditions
For a QFZP, we test substance, qualifying income, the de minimis limit on non-qualifying revenue (5% of total revenue or AED 5 million, whichever is lower), transfer pricing compliance and audited accounts, period by period.
Records
We check that the support for each figure can be produced for seven years, in Arabic if the FTA asks, and in electronic form that meets FTA Decision No. 4 of 2026.
VAT-to-CT reconciliation
We reconcile the revenue and costs in the VAT returns to the financial statements and the corporate tax return, and explain and document each difference.
FTA audit support
If an audit notice arrives, we prepare the document pack, help answer the FTA's questions accurately and on time, and review any assessment that follows.
How it works
Clear steps. No guesswork.
- 1
Day 1
Scoping meeting
At no charge, we agree the scope: which entities, which periods and any area of particular concern.
- 2
1 to 2 weeks
Information in
You share returns, financial statements, ledgers, VAT returns and key contracts through a secure link.
- 3
Typically 2 to 4 weeks
Review
We test each area the way an FTA auditor would and quantify any exposure.
- 4
About 1 week
Findings
A written report ranks each issue by risk, with the route to fix it: a voluntary disclosure, the next return or a change in process.
- 5
Varies
Corrections and audit support
We prepare and file any voluntary disclosures, and remain involved if the FTA opens an audit.
What you get
Deliverables
- A written health-check report, with findings ranked by risk
- The tax and penalty exposure for each finding
- The correction route for each error: voluntary disclosure or next return
- A VAT-to-CT reconciliation with the differences explained
- A review of the QFZP conditions for free zone entities
- An audit-ready index of the records behind each return
- Support through any FTA audit, from first request to assessment
Know the law
The rules in brief
- 1
The FTA can audit or assess a tax period within five years of its end, or within 15 years in cases of tax evasion or failure to register.
Federal Decree-Law No. 28 of 2022, Art. 46
- 2
From 1 April 2026, an error over AED 10,000 must be corrected by voluntary disclosure within 20 business days; an error of AED 10,000 or less can be corrected in the next return.
Cabinet Decision No. 17 of 2026
- 3
A voluntary disclosure carries a penalty of 1% per month on the tax difference, from the original due date to the date of disclosure.
Cabinet Decision No. 75 of 2023
- 4
An error not disclosed before notice of a tax audit costs 15% of the tax difference plus 1% per month.
Cabinet Decision No. 75 of 2023
- 5
Failing to facilitate a tax audit costs AED 20,000.
Cabinet Decision No. 75 of 2023
- 6
Records must be kept for seven years, and electronic and photocopied records must meet the FTA's standards, including complete copies and access to encrypted systems.
Federal Decree-Law No. 47 of 2022, Art. 56; FTA Decision No. 4 of 2026
Registration and tax periods, the computation behind each return, add-backs and exempt income, transfer pricing and payments to connected persons, free zone conditions where they apply, the records, and a reconciliation of VAT and corporate tax figures. We agree the entities and periods in scope at the outset.
It depends on the size. Under the rules in force since 1 April 2026, an error over AED 10,000 must be corrected by voluntary disclosure within 20 business days, while one of AED 10,000 or less can be corrected in the next return. A disclosure costs 1% a month on the tax difference, far less than the 15% plus 1% a month that applies if the FTA finds the error after notifying an audit.
Five years from the end of the tax period, under the Tax Procedures Law (Federal Decree-Law No. 28 of 2022, Art. 46). The window extends to 15 years in cases of tax evasion or failure to register. These limits have applied since the law came into force in 2023.
The FTA asks for the records and explanations behind the returns, and the company is required to facilitate the audit: failing to do so costs AED 20,000. We prepare the documents, help answer accurately and on time, and review any assessment that follows. If you disagree with the outcome, we can prepare a reconsideration request for the FTA to decide.
It tests each condition, including adequate substance in the free zone, qualifying income, the de minimis limit of 5% of total revenue or AED 5 million (whichever is lower), transfer pricing compliance and audited financial statements. Failing any one costs QFZP status for that period and the next four. For distribution in or from a Designated Zone, we also check readiness for the agreed-upon procedures report required from 2026 tax periods.
Both returns draw on the same revenue and costs, and both go to the FTA. A difference nobody can explain is an obvious first question in an audit, so we reconcile the two and document the reason for each difference.
No. A financial statement audit gives an opinion on the accounts. A health check is a tax review: it tests whether registrations, returns and records would stand up to the FTA, and sets out what to fix and how.
Yes. As an FTA Registered Tax Agency (TAN 30022834), we can act for you with the FTA, prepare the responses and documents, and support you through to the outcome. The FTA decides that outcome. Our role is to present your position completely, accurately and within the FTA's deadlines.
Often needed together
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FY2025 filed? Have it reviewed.
Send us the latest return and financial statements and we will propose a review scope for the entities and periods that matter most. The first consultation is free.
- FTA Registered Tax Agency
- Tax team with Big Four audit-firm experience
- Mon to Fri, 9:00 am to 6:00 pm (GST)
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