Corporate Tax Penalties and Reconsideration in the UAE

Administrative penalties can arise under UAE Corporate Tax for late registration, late filing of the return, late payment, incorrect returns and missing records. A penalty notice is not always the end of the matter. In many cases you can ask the Federal Tax Authority (FTA) to reconsider.

Common reasons for Corporate Tax penalties

• Registering for Corporate Tax after the deadline for your category
• Filing the return after the due date, which is within nine months of the end of the tax period
• Paying the tax due late
• Errors in a filed return that are not corrected through a voluntary disclosure
• Not keeping the records the law requires

Reconsideration requests

If you believe a penalty is wrong or should be reduced, you can submit a reconsideration request to the FTA within 40 business days of being notified of the decision. The request needs a clear explanation and supporting documents. If it is rejected, there may be further steps through the Tax Disputes Resolution Committee.

How we help

• Reviewing the penalty notice and the dates and filings behind it
• Preparing the reconsideration request and the supporting evidence
• Submitting it on EmaraTax and following up with the FTA
• Fixing the underlying issue: registration, filing, or a voluntary disclosure for errors

We cannot promise an outcome, because each decision depends on the facts and the FTA review. What we can do is present your case clearly and within the time limit.

Related: Corporate Tax registration in the UAE | Corporate Tax guide 2026 | Contact us

This page is general information, not advice on your particular facts. Rules and time limits can change, so contact us and we will check your position with the FTA requirements.