Liquidating an IFZA company with a real estate activity? IFZA requires the liquidation report to explicitly state the company holds no assets — no property under its name — not just a generic no-assets line. What to include, and why.
Sell a bundle for one price? Whether it's a single composite supply (taxed at the principal component's rate) or multiple supplies isn't decided by the invoice. The Article 4 tests, the 1 October 2026 clarification (CD 149/2026), and a worked software-package example.
No — your Corporate Tax return is a self-declaration to the FTA; an audit is an independent examination by a UAE-licensed auditor. When IFZA needs a simplified statement vs a full audit at renewal, and why your tax filing doesn't cover it.
Can you deduct the AED 375,000 0% band first and use only a little tax loss? No. UAE CT losses must be used to the fullest extent, capped at 75% of taxable income. Worked example with EmaraTax fields.
