Once your original return is filed, the FTA allows you to submit updated versions (called amended returns) if you discover errors, omissions, or inconsistencies. It’s your way of keeping your records clean and penalties at bay. To amend your UAE corporate tax return means to correct previously filed information like taxable income, transfer pricing data, or expense deductions. 

Up to three times per tax year via the FTA’s online portal. That gives you flexibility to fix genuine mistakes but not unlimited chances. Plan carefully and review changes before submitting each amendment. 

Timing matters. If you identify an error in your already submitted return: 

• You must amend your UAE corporate tax return within 20 business days of discovering the mistake. 

• The original tax return is due 9 months after your financial year-end (e.g., by 30 September 2025 for a 31 December 2024 year-end). 

Submitting late amendments or ignoring errors could result in penalties even if the changes are minor. 

1. Log In to the FTA Portal: Visit the FTA e-Services portal and sign in with your credentials.  

2. Choose the Return to Amend: Navigate to the specific corporate tax return you previously submitted. 

3. Input Corrected Information: The portal will show fields for both the original values and the revised amounts. Enter your corrections carefully. 

4. Explain Each Amendment: Add clear notes explaining why you made each change. These explanations help the FTA review and accept your amendment faster. 

5. Upload Supporting Documents: Attach all required documents like revised financial statements, audit reports, or transfer pricing studies to validate your corrections. 

Before you amend your UAE corporate tax return, keep these key points in mind to ensure the process goes smoothly: 

• Always include supporting evidence to strengthen your case. 

• If you’re a Free Zone business, check if your zone authority (e.g., DMCC or RAKEZ) requires separate disclosure when you amend your UAE corporate tax return. 

• The UAE has no state-level tax, so there's no need to amend returns at the emirate level, only at the federal level. 

How Long Does It Take? 

The FTA generally processes amended returns within 20 business days. However, more complex amendments, such as those involving related-party transactions or international operations, may take longer. 

 Why You Might Want Expert Help 

To amend your UAE corporate tax return filings accurately, it’s essential to understand the tax law, transfer pricing guidelines, and record-keeping requirements. Small errors in an amendment can raise red flags and invite audits. Working with a UAE tax advisor ensures: 

• Your amendment is technically sound 

• Supporting documents are appropriate 

• You remain compliant with FTA guidelines 

Kitaab is UAE’s go to tax partner for founders. From corporate tax registration to last-minute amendments, we handle it all accurately and on time. Kitaab specializes in UAE Corporate Tax, Free Zone compliance and end-to-end filing support. 

Disclaimer: Content posted is for informational & knowledge sharing purposes only and is not intended to be a substitute for professional advice related to tax, finance, legal, compliance, or accounting. No warranty whatsoever is made in this regard, and it is not intended to provide and should not be relied on for tax/ finance/ legal/ compliance or accounting  advice. The content posted is subject to future amendments / changes / clarifications in the regulation by the authorities. For any clarifications, you may contact our finance, tax, compliance, legal team.