FAQs Article 48 Corporate Tax Payment
Source: https://mof.gov.ae/corporate-tax-faq/
- When do I need to pay my UAE CT liability?
UAE CT will generally need to be paid before the end of the 9 months following the end of the relevant Tax Period.
- How do I pay my UAE CT liability?
Further guidance on the approved payment methods will be provided in due course.
- Will there be a requirement to pay UAE CT in advance?
No. UAE businesses will not be required to make advance UAE CT payments. The CT liability for a Tax Period will generally be due for payment by the end of the 9th month following the end of the relevant Tax Period.
- Are there any consequences for non-compliance under the UAE CT regime?
Similar to other taxes in the UAE (e.g. VAT), businesses will be subject to penalties for non-compliance with the UAE CT regime.
Further information on the UAE CT compliance obligations and applicable penalties will be released in due course.
