Review the position. Strengthen the evidence.
Are your Corporate tax calculations and returns supported by the records behind them? SAIF Chartered Accountants provides business-specific health checks for UAE companies—before filing, after submission or when a significant tax concern arises.
Tax agency registration · TAN 30004113
Start with the right engagement
Searching for Corporate tax audit services can lead to different kinds of work. A health check examines selected compliance risks. It does not replace an authority examination or a statutory audit.
A review commissioned by management to examine agreed positions and evidence. The output is findings, limitations and a practical action plan—not an assurance opinion unless separately agreed under an appropriate engagement.
An FTA audit is conducted by the authority. Professional support can help organise records, understand requests and coordinate responses within the authorised scope.
Already received an FTA request? →An audit of financial statements has its own objective and reporting requirements. An audit opinion on the accounts does not automatically validate every Corporate tax treatment.
Financial-statement audit services →Corporate tax compliance checks
Scope the review around the actual company profile, periods and risks. Agree whether procedures are sample-based or cover particular transactions in full, and identify exclusions before work starts.
Confirm the entity, tax period and registration particulars against the return and business records. Review relevant elections, disclosures and filing responsibilities.
Trace accounting income to the trial balance and financial statements. Examine material adjustments, exempt income, losses and the bridge to taxable income.
Review the support and treatment of significant expenses, entertainment, owner costs, provisions and interest. Separate accounting recognition from tax deductibility.
Identify controlled dealings, owner remuneration, loans and management charges. Review agreements, the arm’s-length basis and applicable disclosure or documentation requirements.
Test the evidence behind income classification, qualifying status, reliefs and elections. Record unresolved conditions instead of assuming a licence or small turnover settles the issue.
Check the audit trail from source documents to schedules and return fields. Review approval responsibilities, reconciliations, retention and the handling of exceptions.
Detailed transfer-pricing analysis may require a separate transfer-pricing engagement or benchmarking study. A basic document check is not a substitute for that analysis.
Warning signs worth investigating
These are reasons to investigate, not proof of non-compliance. We distinguish confirmed findings from incomplete evidence and matters needing further technical analysis.
A separate legal requirement
For tax periods beginning on or after 1 January 2025, Ministerial Decision 84 of 2025 requires audited financial statements for non-Tax-Group Taxable Persons whose revenue exceeds AED 50 million and for Qualifying Free Zone Persons. Tax Groups must maintain audited special-purpose financial statements under the applicable FTA requirements.
Earlier periods fall under the previous decision. Even below the Corporate tax threshold, company legislation, the licensing authority, financing arrangements or another obligation may require an audit. Check those separately; a voluntary compliance review does not satisfy a requirement for audited accounts.
Use an agreed secure channel for confidential documents. Identify missing records at the start so the report can explain limitations and any further work required.
The FTA recordkeeping guidance specifies at least seven years after the relevant tax period ends. Keep a retrievable trail from transactions and balances to the return.
Evidence-led, with clear responsibilities
Agree entities, periods, procedures and exclusions.
Connect return figures to accounts and supporting records.
Examine material treatments and discuss evidence gaps.
Explain findings, priorities and unresolved questions.
Agree corrective actions, owners and follow-up work.
An agreed findings report with the scope, procedures, evidence limitations, significant observations and recommended actions. Where included, supporting schedules show how identified differences affect the calculation. A closing discussion establishes priorities and responsible owners.
Fees and timing depend on the entity count, complexity, record quality and depth of review. Accounting corrections, return submissions, authority representation and detailed specialist work are separately scoped—not assumed to be included.
Preserve the original return and working papers. Establish what changed, when the issue was discovered, the affected period and the potential tax impact. Assess the applicable correction or voluntary-disclosure procedure promptly; do not simply overwrite the accounting file or assume the next return will fix it.
Our review can identify and explain the issue. Implementation requires a separate agreed step, with management approval and appropriate authority to act. See the FTA Tax Returns guide alongside current procedural rules and guidance.
In a professional-services engagement, this usually means a review of selected tax positions, calculations, returns and supporting records. Agree the scope explicitly: a voluntary compliance review is not an FTA audit or an audit opinion on the financial statements.
There is no general obligation to purchase a separately named health-check service. Filing, payment, recordkeeping and any applicable audited-financial-statement obligations remain mandatory. A review helps management assess whether its arrangements support those obligations.
No. For tax periods starting on or after 1 January 2025, Ministerial Decision 84 of 2025 requires audited financial statements for non-Tax-Group Taxable Persons with revenue exceeding AED 50 million and for Qualifying Free Zone Persons. Tax Groups require audited special-purpose financial statements. Separate company-law, licensing or contractual requirements may also apply.
Yes, subject to an agreed scope and access to the underlying accounts, calculation and supporting records. A review should reconcile the return to the evidence rather than rely only on the figures entered in EmaraTax.
A pre-filing review gives time to resolve questions before submission. A post-filing review can identify unsupported positions or errors and establish appropriate next steps. Discovery of an error should be assessed promptly rather than deferred automatically to the next annual review.
We assess the facts, affected periods and tax impact, then advise on the applicable correction or voluntary-disclosure route. A review report does not itself amend a return. Any submission, representation and associated fees must be agreed separately.
A free-zone licence does not by itself establish entitlement to 0% treatment. A proportionate review can examine Qualifying Free Zone Person conditions, income classification, substance, transfer pricing and audited accounts. The evidence must support the position for the relevant period.
Yes. A loss, relief election or nil payable amount does not automatically remove filing and recordkeeping obligations. Review the basis for the result, relevant disclosures and supporting schedules instead of treating zero tax as proof of compliance.
Relevant Corporate tax records must generally be retained for at least seven years after the end of the tax period to which they relate. Preserve readable records that support the return and material positions, and check whether any other applicable requirement calls for longer retention.
Fees depend on the company profile, entities and periods, transaction complexity, record quality and depth of testing. SAIF agrees a tailored scope and quotation rather than fixed plans. Detailed benchmarking, bookkeeping repair and filing are identified separately.
Set the frequency according to risk. Review before a material filing decision and consider a fresh check after a restructuring, new activity, significant related-party transaction or change in the tax position. Agree timing around the actual filing calendar and availability of records.
No. A review can identify issues and improve supporting evidence and controls, but it cannot guarantee an authority decision, prevent selection for an FTA audit or eliminate penalties. Findings depend on the agreed procedures and information provided.
Understand how a proposed activity, transaction or structure could affect the business.
Corporate tax impact assessment →Move from reviewed accounts and adjustments to an agreed filing engagement.
Corporate tax return filing →Read the practical assessment guide for the connection between business facts, evidence and action.
Read the guide →Technical sources checked 28 September 2026. Apply the legislation and guidance relevant to your facts and tax period. No review guarantees FTA acceptance or a particular tax outcome.
A clear scope before work begins
Tell us what has been filed, where the uncertainty lies and which deadlines matter. We will propose a proportionate review.
Request a review proposal →Continue on WhatsApp
