Definition

Tax Return Filing is the process of submitting a VAT or Corporate Tax return to the Federal Tax Authority within the required time frame.

Key points

• VAT returns are filed quarterly or monthly, depending on the company’s cycle.
• Corporate Tax returns are filed annually within nine months after the year-end.
• Returns must be filed via the EmaraTax platform.
• Late submissions result in penalties.

Practical example

A business with a March year-end files its first Corporate Tax return by 31 December to meet the nine-month deadline.

Why it matters

Timely filing avoids penalties and ensures ongoing compliance with the FTA.