14% per annum fine in UAE Corporate Tax Violation

UAE Corporate Tax Violation

The Federal Tax Authority (FTA) of UAE has clarified penalties for taxpayers failing pay the due corporate tax for each month or part thereof shall be subject to a monthly penalty of 14 percent per annum. To avoid UAE corporate tax violation, businesses must pay their due corporate tax with in the deadline.

Penalties on Unpaid Taxes

UAE cabinet outlined that the businesses who fail to pay the correct amount of corporate tax by the deadline will face a monthly penalty of 14 % per annum. This penalty takes effect the day after the payment deadline and continues to accrue on the same day each month until the tax is fully paid.

Payment Deadlines and Regulations

The FTA has specified that corporate tax payments must be made no later than nine months after the end of the tax period, as stipulated by Federal Decree-Law No. 47 of 2022. The law, along with its amendments, underlines the importance of following the corporate tax return filing deadlines to avoid fines and penalties.

Encouraging Compliance

The aim of these fines is to encourage tax compliance, and it reaffirms UAE’s commitment to improve corporate tax laws. It is highly recommended for the businesses in UAE to ensure all their financial records are up to date and follow all the tax laws to avoid corporate tax fines and penalties.

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