26 August 2026 · Support
Who Can Prepare Your Tax Handover?
The Federal Tax Authority’s rules place the filing and record obligations on the taxable business, even when an accountant helps prepare the work. Exiloz can organize ledgers, VAT schedules, supporting records and an issues list for the handover. The business keeps control of its EmaraTax account and approves the information before any return is filed.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
The useful work happens before the review
A handover support service prepares the conditions for a review. It gathers the legal-entity file, locks the period cut-off, organizes the trial balance and general ledger, checks the bank reconciliations and places the VAT and Corporate Tax working papers beside their source records. The output is not a promise that every entry is correct. It is a pack that shows what can be checked and what still needs a decision.
The person preparing the pack should trace an amount to the document behind it. For sales, that may be the tax invoice, contract and bank receipt. For purchases, it may be the supplier invoice, customs declaration or credit note. For an owner entry, it may be the card statement, repayment note or business reason. The object matters because a ledger description alone rarely explains tax treatment.
If you are changing accountants, send the provider the legal name, Tax Registration Numbers, period end, last filed returns, latest exports and known FTA correspondence. The provider can then state the review boundary before work begins. A list of file names is not enough. Each file needs a purpose in the handover map.
- Lock the entity and period cut-off.
- Tie schedules to their source documents.
- Return a dated issues list with owners.
Turn raw exports into a pack another accountant can test
Start with the control accounts, not the most attractive PDF. Compare the trial balance with the general ledger, the bank balances with the reconciliation, and the VAT schedule with the sales and purchase ledgers. Then test the exceptions: owner spending, related-party transfers, unusual credit notes, imports and entries posted after the period cut-off.
A finished pack should show the source file, the check performed and the result. If the result is unresolved, say why. This lets the incoming accountant pick up the work at the point of uncertainty instead of repeating every check. It also gives the owner a record of what was handed over and what remained outside the agreed scope.
The FTA expects records supporting the information in a Tax Return. Preparation support helps the business organize that evidence, but it does not transfer the business's filing duty. Exiloz is not a registered Tax Agent and does not perform statutory audits. The work is a preparation and handover service, with approval kept on the business side.
- Test control accounts before individual exceptions.
- Show each check and its result.
- Keep filing approval with the business.
| Before support | Handover work | Finished result |
|---|---|---|
| Unsorted exports | Group by entity, period and purpose | Dated index with named files |
| VAT total without trail | Tie schedule to invoices and imports | Exceptions linked to source records |
| Owner and related-party entries | Add reason, counterparty and agreement | Decision list for the accountant |
| Open FTA correspondence | Match notices to returns and actions | Status note with responsible owner |
Use one reconciliation to show what support means
Example only. A trading company sends a purchase ledger showing AED 72,000, a bank reconciliation showing AED 65,500 paid to suppliers and an approved credit note for AED 6,500. The arithmetic is AED 65,500 + AED 6,500 = AED 72,000. That does not prove the VAT treatment. It shows the support worker what document closes the difference and where the accountant should test the credit note.
If the credit note is missing, leave the AED 6,500 visible and list the supplier, invoice reference and person who must obtain it. Do not force the bank balance to match by changing the purchase ledger without evidence. A handover service earns its place by exposing the question while the business can still reach the supplier or buyer.
Repeat the same logic for sales, owner transactions and related companies. Every reconciliation should end in one of three states: supported by a source, corrected with an audit trail or open with a named owner. The wording can be plain. The useful part is that the next accountant can tell which state applies without asking for a new export.
- Show the source behind each difference.
- Leave unsupported amounts visible.
- Give every open item an owner.
Preparation does not remove the owner's decision
The business should approve the legal entity, period cut-off, final ledger export, VAT schedules, Corporate Tax working papers and open-items list before the pack leaves its control. The owner does not need to perform every reconciliation personally. The owner does need to know which records were supplied, which issues remain and who will receive the files.
We recommend keeping EmaraTax access with the business and sharing only the access needed for the agreed work. The reason is accountability. A provider can prepare schedules and questions, but the taxable business decides whether the information is complete enough to approve. Record the recipient, handover date and version of the pack in the same index.
If the accountant asks for a new export, preserve the previous one rather than replacing it. A changed ledger can alter the reason an issue was raised. Date the new file, note the change and ask whether the revised pack supersedes a particular schedule. This small control prevents two people from reviewing different versions while thinking they share one set of numbers.
- Approve the entity and period cut-off.
- Keep EmaraTax control with the business.
- Record recipient, date and pack version.
Know what preparation support cannot decide
The FTA's published material explains filing and record obligations, but it does not state that a private handover pack is approved or pre-approve each transaction classification. That is the evidence boundary. Preparation support can show that the ledger, schedule and source document agree, or identify why they do not. It cannot create a contract, prove a business purpose or decide a disputed fact on the owner's behalf.
The mistake we see most is asking a support provider to make an unresolved tax judgement disappear inside a clean spreadsheet. A neat column is not a source document. Put the question in the issues list, attach the available contract or invoice, and state what the chosen accountant must decide. That gives the final reviewer a narrow question instead of an unexplained total.
At the decision point, choose support when the raw files are slowing the review, not because the business wants to hand off responsibility. Send the trial balance, ledger, VAT schedules, tax working papers, FTA correspondence and sample source records. Ask for the exact deliverable and exclusions. Then approve the pack with the unresolved items still visible.
- Separate evidence checks from tax judgements.
- Attach the source to every open question.
- Approve the pack with exclusions visible.
Frequently Asked Questions
For getting a tax handover ready for a new accountant.
Who can prepare a UAE tax handover pack?
The Federal Tax Authority expects the taxable business to retain records supporting its tax information. An accountant or accounting support provider can organize the ledgers, schedules and source files, then list what is missing. The business should review the pack and approve the information before a return is filed.
What does accountant handover support include?
The Federal Tax Authority’s record rules support a pack built from the underlying evidence. Practical support can include ledger review, bank and VAT schedule tie-outs, source-file checks, owner-transaction notes, open questions and a dated handover index. Agree the period and deliverable before access is shared.
Can Exiloz file the return for the business?
The Federal Tax Authority requires the business to check the information used for its return. Exiloz can prepare the handover pack and supporting working file, while the business keeps approval and account control. Confirm separately with the chosen accountant who will complete and submit any return.
What should the owner approve before handover?
The Federal Tax Authority expects tax information to be supported by records. The owner should approve the legal entity, period cut-off, ledger export, VAT and Corporate Tax schedules, open-items list, access recipient and unresolved transactions. That creates a clear record of what was handed over and what still needs an answer.
Need the pack prepared?
Exiloz reconciles your ledgers and tax schedules, then hands you a dated issues list for your accountant.