Corporate Tax
The whole Corporate Tax return, structured and checked
From taxpayer information to the 0%/9% computation — every Corporate Tax schedule in one reviewable structure.
Corporate Tax return — schedule statusCT-FY25Rev AAl Noor Trading LLC
| No. | Schedule | Status | Remark |
|---|---|---|---|
| 01 | Taxpayer information | Ready | TRN, financial year, and elections confirmed |
| 02 | Accounting schedules | Ready | Trial balance reconciled to ledger |
| 03 | Elections | Review | Realisation-basis election unanswered |
| 04 | Exempt income | Ready | Participation dividends AED 120,000 documented |
| 05 | Non-deductible expenditure | High risk | Entertainment deducted at 100% — Art. 32 limits to 50% |
| 06 | Related parties | Review | Two transactions missing arm’s-length support |
| 07 | Connected persons | Ready | Payments within market-value support |
| 08 | Tax losses | Ready | No losses carried forward |
| 09 | Free-zone considerations | Ready | Not a free-zone person |
| 10 | Taxable income | Review | Pending resolution of items 03, 05, 06 |
Sample data All interface previews use labelled sample data.
Corporate Tax
Computation — 0% and 9%
Sample computation. Rates per Federal Decree-Law No. 47 of 2022, Art. 3 (effective for financial years starting on or after 1 June 2023).
| Accounting income | AED 0 |
| Non-deductible expenditure (add back) | AED 0 |
| Exempt income (dividends) | AED 0 |
| Taxable income | AED 0 |
| Taxed at 0% (first AED 375,000) | AED 0 |
| Taxed at 9% | AED 0 |
| Corporate Tax payable | AED 0 |
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