FTA updates EmaraTax user manuals covering corporate tax payments, returns, period changes and de-registration.
The UAE Federal Tax Authority (FTA) has released updated user manuals for taxpayers using the EmaraTax portal.
The revised guidances include:
Corporate tax payments
The manual explains how registered taxpayers can make corporate tax payments through the EmaraTax portal. Users can view outstanding liabilities, choose partial or full payments, and pay via GIBAN bank transfer or card. For GIBAN transfers, entering the correct six-digit reference is essential to avoid penalties. Once payment is made, the system issues receipts, confirms the transaction, and updates accounts automatically. The manual also covers managing pending payments and reviewing correspondence from the FTA.
Corporate tax return
This manual provides step-by-step instructions for filing corporate tax returns on the portal. It outlines document requirements and the key sections to complete, including taxpayer details, elections, accounting schedules, adjustments, reliefs, liabilities, and declarations. Taxpayers must submit accurate financial information, apply relevant reliefs such as small business relief, restructuring provisions, or loss management, and ensure any payments are processed correctly. The manual also explains post-submission steps, including tracking return status and handling correspondence.
Change of corporate tax period
The manual sets out the process for applying to change a corporate tax period. Taxpayers log in using their credentials or UAE Pass, select the relevant entity, and submit the application with supporting documents and reasons for the change. The FTA reviews each request and may approve, reject, or seek further information. Approved changes are reflected in the corporate tax registration certificate, with notifications sent via the portal.
Corporate tax de-registration
This manual details how to apply for de-registration from corporate tax through the portal. Eligibility is based on circumstances such as cessation, sale, or merger of a business, redomiciliation, or other valid reasons. Applications are submitted online for FTA review and processing.
