Corporate Tax Health Check / Tax Assessment / CT Audit

A Corporate Tax Health Check is a structured review of your business's tax position against the UAE Corporate Tax regime introduced under Federal Decree-Law No. 47 of 2022. It examines how your company calculates taxable income, applies reliefs and exemptions, maintains records and meets its registration and filing obligations with the Federal Tax Authority (FTA). The aim is to identify gaps, errors and risks before they become penalties or disputes.

With Corporate Tax now in force across the UAE, every taxable person, whether a mainland company, a Free Zone entity or a foreign business with a UAE presence, is expected to comply accurately and on time. A health check, tax assessment or CT audit gives owners and finance teams clear, independent confirmation of where they stand and what needs to be corrected.

What's Included

Our Corporate Tax Health Check reviews the areas that most commonly affect compliance and exposure for UAE businesses:

• Review of Corporate Tax registration status and timeliness of registration with the FTA.
• Assessment of taxable income calculations, accounting profit adjustments and the treatment of exempt or non-deductible items.
• Evaluation of eligibility for Small Business Relief, Free Zone status and Qualifying Free Zone Person conditions, where relevant.
• Examination of related-party transactions and transfer pricing documentation requirements.
• Review of supporting records, financial statements and the audit trail required to substantiate filings.
• A written report summarising findings, identified risks and practical recommendations to address them.

How It Works

We carry out the engagement in clear, manageable stages so that your team always understands the position and the next steps:

1. Scoping: we discuss your business activities, structure and current tax approach to define the review.
2. Information gathering: we request financial statements, trial balances, prior filings and relevant agreements.
3. Analysis: we test your tax positions, calculations and records against current UAE Corporate Tax law and FTA guidance.
4. Reporting: we deliver a findings report highlighting issues, their potential impact and recommended actions.
5. Support: we help you implement corrections, strengthen processes and prepare for future filings.

Who Needs a Corporate Tax Health Check

This service is valuable for a wide range of UAE businesses, particularly those that want certainty about their compliance. It is especially relevant for:

• Companies approaching their first Corporate Tax return who want to confirm their position before filing.
• Free Zone businesses seeking to verify whether they meet Qualifying Free Zone Person conditions.
• Groups with related-party or intercompany transactions that may fall under transfer pricing rules.
• Businesses that have grown, restructured or changed activities since registering.
• Owners and finance teams who want an independent check before an FTA review or audit.

Why Choose ADS Auditors

ADS Auditors is an FTA-registered tax and audit firm based in the UAE, with experience supporting businesses across mainland and Free Zone jurisdictions. Our specialists stay current with UAE Corporate Tax legislation and FTA guidance, so our reviews reflect the rules as they apply today. We focus on practical, business-aware advice, explaining findings in plain terms and helping you act on them. By combining tax, accounting and audit expertise under one roof, we give you a complete and reliable view of your Corporate Tax position.