What are the most common mistakes in corporate tax returns?

The most recurring mistake is calculating tax directly off accounting profit without applying the required tax adjustments — like excluding certain non-deductible expenses (fines, some entertainment costs) or mistakenly including exempt income. The second common mistake is not correctly applying the first AED 375,000 exemption bracket at the group level when the company is part of a related group, since the exemption is shared among related parties rather than granted to each entity separately.

The third common mistake is delaying the preparation of supporting documents (audited financial statements if required, the fixed asset register) until the FTA actually asks for them, instead of having them ready at filing time. At RASEEKH, we run your return through an independent review step before filing, to catch any missing adjustment or misclassification before it ever reaches the FTA.