A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_URI::$config is deprecated
Filename: core/URI.php
Line Number: 101
Backtrace:
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Router::$uri is deprecated
Filename: core/Router.php
Line Number: 127
Backtrace:
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$benchmark is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$hooks is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$config is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$log is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$utf8 is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$uri is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$exceptions is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$router is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$output is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$security is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$input is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$lang is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$load is deprecated
Filename: core/Controller.php
Line Number: 78
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$db is deprecated
Filename: core/Loader.php
Line Number: 396
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_DB_mysqli_driver::$failover is deprecated
Filename: database/DB_driver.php
Line Number: 371
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::open($save_path, $name) should either be compatible with SessionHandlerInterface::open(string $path, string $name): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 132
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::close() should either be compatible with SessionHandlerInterface::close(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 292
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::read($session_id) should either be compatible with SessionHandlerInterface::read(string $id): string|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 166
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::write($session_id, $session_data) should either be compatible with SessionHandlerInterface::write(string $id, string $data): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 235
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::destroy($session_id) should either be compatible with SessionHandlerInterface::destroy(string $id): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 315
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_files_driver::gc($maxlifetime) should either be compatible with SessionHandlerInterface::gc(int $max_lifetime): int|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_files_driver.php
Line Number: 356
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 282
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: session_set_cookie_params(): Session cookie parameters cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 289
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 304
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 314
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 315
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 316
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 317
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: ini_set(): Session ini settings cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 375
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: session_set_save_handler(): Session save handler cannot be changed after headers have already been sent
Filename: Session/Session.php
Line Number: 110
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: Warning
Message: session_start(): Session cannot be started after headers have already been sent
Filename: Session/Session.php
Line Number: 143
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$session is deprecated
Filename: core/Loader.php
Line Number: 1283
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$form_validation is deprecated
Filename: core/Loader.php
Line Number: 1283
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 10
Function: __construct
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_categories is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 11
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_blog is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 12
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_news is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 13
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_pages is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 14
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_enquiries is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 15
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$MenuModel is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 16
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_contacts is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 17
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_careers is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 18
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_settings is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 19
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_job_applications is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 20
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_subscriptions is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 21
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$BranchModel is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 22
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$CountryModel is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 23
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Info::$tbl_quotes is deprecated
Filename: core/Loader.php
Line Number: 358
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 24
Function: model
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$user_country is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$data is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$header_data is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$footer_data is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$selected_country_slug is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$selected_country_details is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$benchmark is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$hooks is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$config is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$log is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$utf8 is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$uri is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 632
Function: country_pages
File: /home/www/almushthary.com/demo/index.php
Line: 315
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$exceptions is deprecated
Filename: core/Loader.php
Line Number: 931
Backtrace:
File: /home/www/almushthary.com/demo/application/controllers/Info.php
Line: 682
Function: view
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Corporate Tax Audit and Services in UAE | Al Mushthary
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Corporate tax Audit in UAE
The UAE Ministry of Finance (MoF), the country has implemented a set of new federal corporate tax (CT) regimes, which implies that businesses will now be subject to corporate tax compliance as prescribed by the new regulations. Such regulations will apply to all businesses subject to taxation for the fiscal year that begins on June 1, 2023, and after.
The country has one of the lowest corporate tax levels, especially in GCC countries like UAE, the leading business hub in the GCC Region. This shift in policy indicates the UAE’s endeavor to keep pace with the global tax network while seeking to foster economic growth and business growth.
What is a Corporate Tax Audit in the UAE?
A Corporate Tax Audit is one of the significant factors in the UAE whose aim is to ensure that companies remain compliant with taxation policies and accurately report their tax dues correctly. This audit is obligatory and requires a thorough investigation of the financial records, tax filings, and any other documents of the entity for any irregularities or omissions in filing.
An auditor assesses the organization's compliance with the Corporate Tax Law and the Federal Tax Authority (FTA) regulations ensuring whether the company has performed its taxation obligations, submitted payments, and met all deadlines.
The FTA performs these audits to ascertain whether all taxable entities comply with the Corporate Tax Law of UAE. Non-compliance is subject to penalties and or any other legal consequences, promotes accountability, and enforces compliance with the tax provisions
UAE Corporate Tax Audit: Who Needs to Comply?
According to the provisions of Ministerial Decision No. 82 of 2023, certain categories of businesses are obligated to prepare and file their audited financial statements for corporate tax purposes. These businesses broadly cover:
Taxable Persons with Revenue Exceeding AED 50,000,000: This category covers companies that make revenues above AED 50 million within a taxable period. Such entities are required to prepare detailed audited financial statements.
Qualifying Free Zone Persons: Entities that fall within the description of qualifying free zone persons are also subject to the audit requirements.
Any company that is within these categories must strictly observe the tax regulations to avoid any risk of penalties or other forms of fines resulting in non-compliance.
Procedures to follow while conducting corporate tax audit in UAE
Preparation of corporate tax audit in the UAE involves numerous steps:
Maintain Accurate Records: Companies are advised to keep hard copies of all invoices, receipts, and other documentation, should there be a need for verification by the FTA. Our team assists in streamlining your financial records.
Understand the Tax Laws: One should understand the applicable tax laws in the UAE.
Review your Tax Returns: Our team conducts a careful review of the filed tax returns to ensure accuracy and that every expense and revenue is accounted for without errors or omissions.
Internal Control Measures: Enhance the internal control methods to prevent errors and malpractices that are crucial during the audit process.
Anticipate Queries from the FTA: Prepare yourself for any clarifications that the Federal Tax Authority may require by engaging our tax experts to ensure compliance and readiness.
Corporate Tax audit procedures in the UAE
Procedures for Corporate Tax Audit
The FTA officials may review the corporate income tax return and related documents of the company to ensure compliance.
The auditor(s) shall arrange a meeting with the company for the agreed time and place to commence the audit.
The auditor is entitled to request for original or photocopies of relevant business records, and may also perform spot checks on inventory or other assets. The entity being audited is entitled to request the auditor’s ID or other professional papers to authenticate the status of the auditor.
If any inconsistencies or problems arise during the tax audit, which may have an impact on the tax return, the FTA may request a revised audit. The audited person may request a copy of the change notice and associated documents which can be carried out for audit procedures conducted outside the official venue.
In the United Arab Emirates, it is standard practice for the Federal Tax Authority (FTA) to perform corporate tax audits within its regular operating times unless exceptional situations dictate otherwise. The business being audited, as well as its lawyers and tax practitioners, the presence of which is highly encouraged at all times, shall assist the auditors during their work.
It is important to highlight that only tax agents registered with the Federal Tax Authority or taxpayers who have registered for corporate tax are eligible to submit corporate tax return filings under the UAE Corporate Tax Law. This ensures that the companies remain compliant with relevant tax requirements.
Key benefits of Corporate tax audit
Corporate tax audit offers several advantages for both government and businesses operating within the UAE:
Enhanced tax compliance: Corporate tax audits (CT) serve to enhance corporate tax compliance in the UAE by establishing any discrepancies in tax computations, inconsistencies in reporting, or even obligations that have gone unnoticed.
Minimized Risk of penalties: Corporate Tax audits assist enterprises in identifying and correcting mistakes, safeguarding them against heavy penalties imposed by the FTA. By resolving problems or potential problems before they escalate, organizations can minimize or completely avoid penalties for compliance, and also interest, which promotes better adherence to tax guidelines.
Stronger Internal Control: Corporate tax audits assist in highlighting the weaknesses of the tax system of an organization. Such strengthening of internal controls mitigates risks of making mistakes in the future, enhances tax administration, lowers costs associated with management, and protects from risks related to adherence to laws.
Increased Trust from Stakeholders: A clean CT audit report enhances credibility, fosters trust with the FTA, reduces audit risks, and boosts the company’s value, attracting partners who value transparency and compliance.
Partnering with Al Mushthary for Corporate Tax Audit Services
At Al Mushthary, we have some of the best tax consultants in the region offering corporate tax support in UAE, KSA, Oman, Bahrain, Qatar, the UK, and The USA.
With extensive experience in taxation in accounting and bookkeeping services, we provide the complete range of corporate tax services such as:
Corporate Tax Assessment
Corporate Tax Registration
Corporate Tax Audits
Corporate Tax Return Filing
Corporate Tax Compliance
Get expert corporate tax solutions with our certified professionals. Connect with us today or book an appointment to get a free consultation call.