CT Health Check in Dubai
Test whether the company's Corporate Tax position, accounting support and filed or draft return can withstand scrutiny.
Penalties and Deadlines
Last reviewed 22 Sep 2026An incorrect return may trigger a fixed penalty and tax-difference penalties. Weak records can also attract AED 10,000 for a first record-keeping violation and AED 20,000 for a repeated violation within 24 months.
Summarised from official UAE sources for information. Amounts and deadlines depend on the facts and can change, so the current position is confirmed before we advise.
Have My Draft Return ReviewedCase study
Example scenario, not a completed engagementA health check found recurring classification and related-party issues before filing. Regent quantified the exposure, corrected the working papers and gave management a prioritised remediation plan.
Facing the same situation? Tell us about it.
Frequently asked questions
What does Regent include in its CT Health Check service?
Scope includes registration and tax-period check, tax computation and deductible expense review, relief, election and disclosure testing, and risk report with remediation actions. The proposal confirms entities, periods and exclusions.
When should we start and what will Regent need?
Start when the obligation, transaction, notice or deadline is known. Regent will issue a focused request list beginning with registration and tax-period check, entity details, records and dates.
Can we check our position before committing to the full service?
Yes. Use the CT Risk Check for an initial indication, then route the result to the appropriate Regent advisor.
Who must prepare audited financial statements for UAE Corporate Tax?
For tax periods beginning on or after 1 January 2025, audited financial statements are required for a taxable person that is not part of a tax group when revenue exceeds AED 50 million, and for every Qualifying Free Zone Person regardless of revenue. Tax groups have separate requirements for audited special-purpose financial statements. Other laws, regulators, banks, free-zone authorities or shareholders may also require an audit even when the Corporate Tax threshold is not met. Source: UAE Ministry of Finance: Ministerial Decision No. 84 of 2025 on audited financial statements.