Filing Corporate Tax Returns
Who Must File?
Every taxable person must file a Corporate Tax return — even if no tax is due (e.g., losses or 0% rate).
Filing Deadline
The CT return must be filed within 9 months of the end of the tax period (financial year).
Where to File
Returns are filed electronically via EmaraTax.
Supporting Documentation
- Financial statements (IFRS)
- Tax computation schedule
- Transfer pricing documentation (if applicable)
- Supporting schedules for adjustments
Return Content
The CT return includes:
- Entity information — TRN, business activity
- Financial summary — revenue, expenses, profit
- Tax adjustments — non-deductible, exempt income
- Taxable income — final calculation
- Tax payable — after applying rates and credits
- Declaration — signed by authorised person
Payment
Tax must be paid by the filing deadline. Payment is made via EmaraTax using bank transfer or other approved methods.
Amended Returns
If an error is discovered after filing, an amended return can be submitted. A voluntary disclosure may be required if the error reduces tax liability.