✅ How to Correct Mistakes in UAE Corporate Tax Return ?

Posted by CA MF KHAN | UAE Corporate Tax Advisory | www.camfkhan.com

If you've recently filed your UAE Corporate Tax return and realized there's a mistake—don’t panic. In 2025, the Federal Tax Authority (FTA) has made it easier to correct errors with a tax impact of AED 10,000 or less without needing to file a Voluntary Disclosure.

📌 What Is Corporate Tax in UAE?

The UAE Corporate Tax (CT) is a 9% federal tax applicable to taxable profits exceeding AED 375,000. The tax is applicable to mainland companies, foreign entities with permanent establishments, and specific free zone companies that do not qualify for 0% tax under the qualifying income rules.

🔍 When Can You Correct Mistakes Without a Voluntary Disclosure?

According to Article 10 of Federal Decree-Law No. 28 of 2022 and Cabinet Decision No. 74 of 2023, a Taxable Person may correct a mistake in the following cases:

• The tax impact (underpaid tax) is AED 10,000 or less

• The mistake relates to a prior tax period

• The correction is made in:

  • The next Tax Return that is not yet due, OR

  • The Tax Return for the period when the error is discovered, whichever comes earlier

✅ No need to submit a Voluntary Disclosure if these conditions are met.

🧾 Real-Life Example: AED 7,500 Tax Error

Let’s say a business forgot to include AED 50,000 in taxable income and also overstated expenses by AED 33,333.
Combined tax impact (9%) = AED 7,500, which is under the AED 10,000 threshold.

➡️ The business can correct this in the next due tax return or the one in which the mistake was discovered.
No penalties, no separate disclosure—just accurate bookkeeping and full compliance.

❗ What If the Error Is Above AED 10,000?

If the tax impact exceeds AED 10,000, the company must submit a Voluntary Disclosure through the FTA e-Services portal, which may result in penalties.

Mistakes above this limit must not be adjusted through the return directly and require a separate submission process.

🎯 Conclusion

Correcting a small mistake in your UAE Corporate Tax filing (AED 10,000 or less) doesn't have to be stressful.
With proper timing and documentation, you can stay compliant and avoid penalties.

Need help correcting a tax return or registering your business for UAE CT?

📞 Call us at +971524778300 or
🌐 Visit www.camfkhan.com for Dubai corporate tax services, registration help, and trust advisory.

how to correct UAE CT filing mistakes,how to correct uae corporate tax return,how to amend uae ct return,how to revise uae ct return,what is corporate tax in uae,how to register for corporate tax in uae,dubai corporate tax,trust taxation in uae,Foreign trust taxation in uae,uae corporate tax,uae taxation,uae taxes,uae corporate tax freezone,dubai free zone,abu dhabi free zone,sharjah ct law,Mistakes in UAE CT filing,Errors in UAE Corporate Tax Return,dubai corporate tax,Avoiding Common Mistakes in UAE Corporate Tax Filings, Update on Correcting Errors or Omissions in UAE CT Returns,Common Mistakes in UAE Corporate Tax Returns,UAE - Tax Return Guide,Avoid UAE Corporate Tax Penalties: 7 Simple Tips,