FAQ – Article 58 Change of tax period

Source: https://mof.gov.ae/corporate-tax-faq/

  1. I did not make a profit for the Tax Period, do I have to complete a UAE CT return?

Taxpayers are required to file a CT return, irrespective of whether they have made a profit or not. Taxpayers with tax losses should ensure they file a CT return in order to ensure that these losses can be used to reduce taxable income of future years.

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