UAE Corporate Tax Advisory & Compliance Services - M B M Consulting

Corporate Tax Advisory & Return Filing

We provide end-to-end UAE Corporate Tax return preparation and filing, ensuring alignment with statutory requirements and FTA expectations.

Our services include:

1. Review of accounting records and financial statements from a Corporate Tax perspective
2. Computation of taxable income
3. Adjustments for exempt income, deductible expenses, and applicable reliefs
4. Transaction-level tax review prior to filing
5. Submission of Corporate Tax returns via the EmaraTax portal

Our focus is on accuracy, compliance, and defensibility, particularly during first-year Corporate Tax implementation.

Corporate Tax Registration & Deregistration

We assist businesses with Corporate Tax registration and deregistration based on legal status, activities, and eligibility.

This includes:

1. Assessment of Corporate Tax applicability
2. Documentation preparation and review
3. EmaraTax portal submissions
4. Deregistration support for ceased, exempt, or restructured entities

Corporate Tax Health Checks & Risk Reviews

Our Corporate Tax health checks help identify risks before they result in penalties or audits.

Scope includes:

1. Diagnostic review of tax positions and disclosures
2. Consistency checks between accounting and tax treatment
3. Identification of compliance gaps and exposure areas
4. Practical recommendations to strengthen documentation and controls

Transfer Pricing Documentation & Compliance

We provide comprehensive Transfer Pricing documentation and compliance support as required under Article 34 of the UAE Corporate Tax Law and Ministerial Decision No. 97 of 2023.

Our services include:

1. Preparation of the Related Party Disclosure Form
2. Local File preparation (AED 200 million UAE revenue threshold)
3. Master File preparation (AED 3.15 billion global revenue threshold)
4. Functional, asset, and risk (FAR) analysis
5. Selection and application of appropriate Transfer Pricing methods
6. Benchmarking using internal and external comparables
7. Transfer Pricing risk reviews impacting Free Zone benefit eligibility

All documentation is aligned with the OECD Transfer Pricing Guidelines (2022).

Corporate Tax Planning & Structuring

We advise on tax-efficient corporate structures while ensuring compliance with UAE Corporate Tax regulations.

Our advisory includes:

1. Group structuring and reorganisations
2. Free Zone benefit eligibility analysis
3. Small Business Relief applicability
4. Holding company and SPV structuring
5. Impact assessment of related-party transactions

Our approach prioritises commercial substance and regulatory defensibility.

Tax Residency Certificate (TRC) Support

We assist eligible entities with Tax Residency Certificate (TRC) applications to access double taxation treaty benefits.

Support includes:

1. Eligibility assessment
2. Documentation collation
3. Submission through the Ministry of Finance portal
4. Clarification and follow-up support

Corporate Tax Refunds, Penalties & Disputes

We support businesses with:

1. Corporate Tax refund applications for overpaid tax
2. Penalty waiver and reconsideration applications
3. Technical position papers and supporting documentation
4. Engagement with the FTA during dispute resolution

Representation Before the Federal Tax Authority

As a licensed FTA Tax Agent, we:

1. Represent clients during Corporate Tax audits and reviews
2. Manage FTA correspondence and clarifications

Act as the single point of contact with the tax authority