UAE TAX PENALTY REFORM UPDATE
(EFFECTIVE FROM 14 APRIL 2026) The Administrative Penalties for Violation of Tax Laws inthe UAE VIOLATION OLD PENALITIES (49 & 108 of 2021) NEW PENALITIES (129 of 2025) LATE PAYMENT OF TAX 2% penalty on due date and 4% monthly penalty. 5% to 40% based on the year of error. 5% (within 1 year), […]
CORPORATE TAX DEREGISTRATION
TAXPAYER USER MANUAL Navigating tax compliance can feel overwhelming for many businesses, especially when it comes to understanding when and how to step away from Corporate Tax obligations. To make this process easier, the Federal Tax Authority (FTA) provides a streamlined way for registered taxpayers to apply for Corporate Tax De‑Registration through the Emara Tax […]
VAT Refund for UAE Nationals Building New Residences – Complete Guide 2026
Building your dream home in the UAE? The New Residence VAT Refund Scheme allows UAE Nationals to reclaim VAT paid on eligible construction costs. RMC Tax Consultants LLC provides expert guidance to ensure smooth and compliant refund processing. If you need general VAT support, explore our VAT Consultancy Services page for complete assistance. What is […]
UAE R&D Tax Credit 2026: Complete Guide for Businesses Under Corporate Tax Law
The UAE has officially introduced a Research & Development (R&D) Tax Credit regime through Cabinet Decision No. 215 of 2025, further clarified by Ministerial Decision No. 24 of 2026, under Federal Decree-Law No. 47 of 2022 on Corporate Tax. Effective for tax periods beginning on or after 1 January 2026, this incentive is a major […]
UAE VAT Law and Tax Procedures Law amendments
Effective 1 January 2026 Key Legal References: Under Article 38(2) of the Tax Procedures Law, a taxpayer must apply for a refund within 5 years from the end of the relevant tax period. Under the transitional provision introduced by Federal Decree-Law No.17 of 2025, taxpayers whose claims had already expired may still submit refund applications […]
UAE CORPORATE TAX UPDATE: INTRODUCTION OF ADVANCE TAX PAYMENTS
The Federal Tax Authority (FTA) has introduced a new facility allowing taxpayers to make advance Corporate Tax (CT) payments, applicable from the financial year 2026 onwards. This initiative marks a significant step in enhancing tax compliance flexibility and supporting better cash flow management for businesses operating in the UAE. Advance Corporate Tax payments can be […]
Advance pricing agreement in the UAE
UAE Electronic Invoicing: A Regulatory Overview for Business Owners
Electronic Invoicing (e-Invoicing) in the UAE represents a major milestone in the country’s ongoing digital tax transformation. Led by the Ministry of Finance, this initiative aims to enhance transparency, strengthen tax compliance, and modernize invoicing practices across all sectors of the economy. For business owners, understanding the scope, requirements, and timelines of UAE e-Invoicing is […]
How to Select an Accredited Service Provider (ASP) for Electronic Invoicing in the UAE
Introduction With the implementation of the Electronic Invoicing System in the UAE, businesses and government entities are required to onboard with an Accredited Service Provider (ASP) to issue, transmit, and exchange electronic invoices in compliance with national regulations. Selecting the right ASP is a critical decision that can impact compliance, operational efficiency, data security, and […]
UAE’s Ministerial Decisions No. 243 & 244 of 2025 on electronic invoicing
On 29th September 2025, the UAE Ministry of Finance took a big step forward in reshaping how businesses handle tax compliance. Two new decisions were issued: Together, these decisions introduce the Electronic Invoicing System (EIS) – a central, government-run platform designed to move businesses away from manual or paper-based VAT invoicing, and toward structured, digital records […]