26 August 2026 · Filing Help
What Good Filing Support Should Cover
The Federal Tax Authority treats a Corporate Tax return as a self-assessment filed through EmaraTax. Filing support should therefore reconcile the accounts, document tax adjustments, check the Taxable Person profile and review the return before an authorised filer submits it. Exiloz provides preparation and review support. It does not present itself as a registered Tax Agent.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Support starts in the books
The return is a self-assessment, so filing support begins in the accounts. The FTA's Corporate Tax Returns Guide lists accounting information, adjustments, relief, tax losses, credits and payable tax as return content. A support handover should let the reviewer move from final trial balance to general ledger, bank reconciliation, asset register, related-party schedule and tax bridge without asking the owner to recreate the year. The return guide tells the reader which sections may appear; it does not replace the account close or explain every source-document dispute that a reviewer finds.
Do not confuse a portal action with completed filing work. The FTA says EmaraTax provides registration, return submission and payment. That makes the portal the final step, not the evidence. The actual file is the commercial licence, incorporation record, financial statements, ledger export, supporting invoices, contracts and schedules that explain the entries. A saved login does not explain why an amount belongs in the return.
Example. A company has Taxable Income of AED 420,000 after its accounting adjustments. The first AED 375,000 is at 0%, leaving AED 420,000 - AED 375,000 = AED 45,000 above the band. At 9%, AED 45,000 x 9% = AED 4,050 before credits or other permitted adjustments. The preparer must show how the AED 420,000 was reached, not only type AED 4,050 into EmaraTax.
- Final trial balance and general ledger.
- Financial statements and bank reconciliation.
- Tax adjustment bridge with source documents.
- Taxable Person profile and return schedules.
The right support depends on the records, not the login
A clean single-entity close needs a different handover from a group, Free Zone company or business with a foreign permanent establishment. The work changes again when there are related-party balances, tax losses, elections, asset disposals or an unresolved profile mismatch. The commercial licence, incorporation certificate, trial balance and contracts tell the reviewer which questions exist before anyone starts typing into EmaraTax.
The price is driven by the number of entities, condition of the accounts, volume of adjustments, related-party work, Free Zone analysis and whether an independent auditor needs a separate file. A fee cannot be understood from the return screen alone. Ask what the engagement will deliver, which records you must supply and which unresolved tax questions sit outside preparation and review. Put that separation in the engagement note so the reader can see what was checked, what remains open and who owns the next decision.
We recommend agreeing the handover list before agreeing the fee, because it exposes missing records while the person who posted the entry can still explain it. The list should name the trial balance, source ledgers, reconciliations, adjustment schedules, profile records and review output. If the list grows after the accounts are opened, the reason for the change should be visible rather than hidden in a revised invoice.
- Entity count and group structure.
- Condition of the trial balance and reconciliations.
- Tax adjustments, losses and related-party balances.
- Separate auditor or specialist work where required.
A proper handover has an output for every review
At minimum, the preparer should return a reconciled trial balance, a list of exceptions, a tax adjustment bridge and a checked Taxable Person profile. The source folder should contain the commercial licence, incorporation record, financial statements, general ledger, bank reconciliations, fixed-asset register and supporting documents for unusual entries. Keep the draft return and final calculation in the same controlled folder so the numbers can be traced after submission.
Add work where the facts require it. Related-party transactions need agreements, invoices, balances and pricing support. A Free Zone position needs the income map and evidence for qualifying treatment. A business with an audit obligation needs the independent auditor's file. A loss or relief claim needs its calculation and source. These are separate deliverables, not decorative additions to a standard checklist.
Exiloz can reconcile records, prepare tax workings, organise the evidence and review the EmaraTax fields for an authorised submission. It is not a registered Tax Agent and does not perform statutory audits. The Taxable Person or its authorised filer remains responsible for submission. The handover should state that boundary beside the review notes, not leave the reader to infer it from a service name.
- Give each review a named output.
- Keep source evidence with the calculation.
- State who is authorised to submit.
| Workstream | Evidence to review | Output |
|---|---|---|
| Accounts | Final trial balance, ledger, statements and bank reconciliations | Reconciled close and exceptions list |
| Tax bridge | Adjustment schedule, invoices and contracts | Traceable calculation and source file |
| Profile | Licence, incorporation record and EmaraTax details | Checked entity and filing details |
| Submission | Draft return, schedules and payment record | Review notes and saved final copy |
Send the facts first and the portal access last
If your deadline is close, do not start with the login. Start with the Tax Period, filing entity, final trial balance and missing-record list. Send a controlled folder with the source documents and give the reviewer one contact for questions. A reviewer can then mark exceptions, ask for specific evidence and return a finite action list. That is the point at which the portal becomes useful.
The mistake we see most is asking a preparer to calculate Taxable Income from a bank export. Bank movement does not show accrued income, unpaid costs, asset disposals or related-party terms. We would return the file for reconciliation because the ledger and source documents, not the bank balance, establish the tax bridge. The missing invoice or contract is often the fact that changes the treatment.
The evidence boundary is genuine. The FTA guide describes the fields and general filing route, but it does not state the tax treatment of every invoice, loan, lease or related-party arrangement. That is the boundary of preparation support. A review can identify the issue and prepare the evidence, but a specialist legal or tax conclusion may still be needed before submission. The guide leaves the final position tied to facts in the contract and ledger, so an unresolved document cannot be closed by copying a prior return.
- Confirm the Tax Period and filing entity.
- Send a controlled source folder.
- Use one owner for unresolved questions.
A clear fee follows a clear handover
A filing fee should describe the work a reviewer can actually return. That may be a reconciled trial balance, a tax adjustment bridge, a profile check, review notes and a saved submission pack. The fee changes when the records need reconstruction, several entities must be combined, related-party balances need support or a Free Zone position needs its own analysis. Ask for the deliverables before comparing prices.
The best first handover is a controlled folder and an exception list, not portal access. Include the Tax Period, legal entity, final trial balance, statements, ledger, reconciliations, asset records, adjustment workings and the contracts behind unusual items. Give one person authority to answer questions. That makes the open work visible and stops a late request for missing records becoming an unexplained scope increase.
There is also a cost to waiting. Cabinet Decision No. 75 of 2023, as amended, sets a late Corporate Tax return penalty of AED 500 for each month or part of a month in the first 12 months, rising to AED 1,000 for each month or part from the thirteenth month. Exiloz can prepare and review the filing pack, but it is not a registered Tax Agent and does not perform statutory audits.
- Tie the fee to a written deliverable list.
- Send records and exceptions before portal access.
- Keep preparation, authorised submission and audit work distinct.
Frequently Asked Questions
For choosing the right filing handover.
What should corporate tax filing support include?
The Federal Tax Authority describes the return as a self-assessment supported by accounting information, adjustments and schedules. Filing support should reconcile the accounts, prepare the tax workings, check the Taxable Person profile and preserve the records behind the return before an authorised filer submits it.
Can any consultant file the return?
The Federal Tax Authority says the Taxable Person may file directly or use another authorised person, such as a registered Tax Agent or Legal Representative. A consultant can prepare the workings, but the submission should be made by the Taxable Person or an authorised filer.
Is Exiloz a registered Tax Agent?
The Federal Tax Authority identifies registered Tax Agents as one type of authorised person who may act for a Taxable Person. Exiloz provides preparation and review support for corporate tax filings and does not present itself as a registered Tax Agent.
When should a business get filing help?
The Federal Tax Authority requires an accurate self-assessed return filed through EmaraTax. Get help when the accounts need reconciliation, tax adjustments are unclear, the entity profile has changed or an authorised filer needs a documented review pack before submission.
Need a filing handover?
Exiloz reconciles the accounts, prepares the tax adjustments and checks the EmaraTax return for an authorised submission.