Taxable persons under Federal Decree-Law No. 47 of 2022 are required to register with the Federal Tax Authority regardless of profit level. This includes Abu Dhabi mainland companies, ADGM entities, and free zone licensees. Registration is completed through the EmaraTax portal and results in a Corporate Tax Registration Number. Non-resident persons with a permanent establishment or nexus in the UAE also fall within scope. Asad Abbas & Co. handles registration end to end for taxable persons across Abu Dhabi.

Corporate tax consultants in Abu Dhabi advise on registration, return filing, tax group formation, transfer pricing documentation, small business relief elections, and Qualifying Free Zone Person testing. Advisory extends to voluntary disclosures under the Tax Procedures Law and representation during FTA audits. Asad Abbas & Co. delivers the full scope through Federal Tax Authority Approved Tax Agents, backed by Prime Global International membership and UAE Ministry of Justice accreditation.

Corporate tax filing services in Abu Dhabi are scheduled to meet the nine-month deadline from financial year end set under Federal Decree-Law No. 47 of 2022. Preparation typically runs across four to six weeks depending on trial balance readiness, related party transaction volume, and free zone status testing requirements. Returns are submitted via the EmaraTax portal, with tax computations reconciled to audited IFRS financial statements before submission and reviewer sign-off.

A Qualifying Free Zone Person is a free zone entity meeting substance, qualifying income, and de-minimis conditions set under Cabinet Decision No. 100 of 2023. Qualifying income is taxed at zero percent, while non-qualifying income is taxed at the standard rate. Testing requires transfer pricing compliance, audited financial statements, and documented business activities. Abu Dhabi free zones including twofour54, KIZAD, and Masdar City fall within the applicable regime for eligible licensees.

Transfer pricing documentation follows the arm's length standard under UAE Corporate Tax legislation and Cabinet Decision No. 97 of 2023. Groups meeting the revenue or aggregate related party transaction thresholds prepare Master File and Local File documentation aligned to OECD guidelines, alongside the Disclosure Form submitted with the corporate tax return. Our tax team reviews intercompany agreements, benchmarking studies, and functional analyses for Abu Dhabi holding companies and their regional subsidiaries.

Small Business Relief applies to resident taxable persons with total revenue at or below the threshold set by Ministerial Decision No. 73 of 2023, currently AED 3 million per tax period. Election is made annually via the corporate tax return, and eligibility runs across specified tax periods. A qualified corporate tax consultant in Abu Dhabi will verify revenue calculations, election timing, and continuity conditions before filing. Our tax practice handles the assessment, election, and documentation.

Yes. As FTA Approved Tax Agents, Asad Abbas & Co. is authorised to act on behalf of taxable persons during Federal Tax Authority audits, information requests, and reassessment proceedings. Our representation covers document preparation, technical position papers, and correspondence throughout the audit cycle. Where errors are identified, we file voluntary disclosures under Article 10 of Federal Decree-Law No. 28 of 2022. Representation is available for mainland, ADGM, and free zone entities across Abu Dhabi.

An Abu Dhabi corporate tax consultant with holding company experience understands participation exemption rules, tax group elections, and foreign permanent establishment treatment under Federal Decree-Law No. 47 of 2022. Advisory covers subsidiary consolidation, dividend flow analysis, and interest deduction limitation testing. Asad Abbas & Co. supports ADGM-registered holdcos and mainland groups with impact assessments, transfer pricing documentation, and consolidated corporate tax return filings backed by IFRS compliant accounts.

Yes. Asad Abbas & Co. provides corporate income tax services in Abu Dhabi covering ADGM registrants, including entity classification, taxable income determination, and free zone status testing. Our Al Reem Island office serves financial services firms, family offices, and investment holding structures licensed by the ADGM Registration Authority. Engagement covers registration through EmaraTax, quarterly working paper reviews, and annual return submission within the nine-month statutory window aligned to audited financial statements.

Late registration attracts a fixed administrative penalty set under Cabinet Decision No. 75 of 2023 for violations related to Corporate Tax. Late return submission, late payment, and incorrect returns attract separate penalties detailed in the same decision. Interest also accrues on unpaid tax from the due date. Voluntary disclosures filed before an audit reduce penalty exposure. Our tax practice reviews filing histories and remediates outstanding registrations, returns, and payments to minimise penalty risk.