FTA Additional Information Request for Corporate Tax Deregistration — What They Ask For and How to Respond
You submitted your Corporate Tax deregistration application on EmaraTax. A few weeks later, you receive an email from the FTA: "The FTA requires the following additional information in respect of your application..." This is one of the most common stages of the CT deregistration process — and how you respond determines whether your application gets approved or rejected. This guide explains exactly what the FTA asks for, why they ask for it, and how to prepare the right documents.
- What Is an FTA Additional Information Request?
- Real Examples — What the FTA Actually Asks For
- Why the FTA Needs IFRS Financial Statements from FY 2024
- Liquidation Report vs Financial Statements — What's the Difference?
- 6 Most Common Issues the FTA Flags
- How to Respond to Each Request
- Complete Document Checklist for CT Deregistration
- How Much Does It Cost to Prepare These Documents?
- FAQ
1. What Is an FTA Additional Information Request?
When you apply for Corporate Tax deregistration through EmaraTax, the FTA reviews your application and supporting documents. If anything is missing, inconsistent, or unclear, the FTA sends you a formal request for additional information via email.
This is not a rejection. It's a standard review step — and it happens in the majority of CT deregistration applications. The FTA is verifying that your tax obligations are fully settled before removing your TRN from the Corporate Tax register.
You typically have 20 business days to respond. If you don't respond in time, the FTA may reject your application, and you'll need to reapply from scratch.
An additional information request is normal — not a red flag. What matters is how quickly and accurately you respond. A well-prepared response clears the application. An incomplete response triggers another round of queries or outright rejection.
2. Real Examples — What the FTA Actually Asks For
Based on actual FTA correspondence we handle for our clients, here are the two most common types of additional information requests:
Request Type 1: Missing Financial Statements
"The FTA requires the following additional information in respect of your application with reference number [XXXXXXX] to deregister Tax Registration Number – [TRN] for Corporate Tax purposes.
Kindly assist us with the following:
— Attach a full liquidation report / financial statements covering all of income statement and balance sheet up to cessation date signed and stamped by authorized signatory. As the current attachment is missing the period of (06/06/2024 – 31/12/2024)."
What this means: The business submitted a liquidation report or financial statements, but they didn't cover the full period from the Corporate Tax effective date (1 June 2024 for most businesses) to the cessation date. The FTA needs IFRS-compliant financials for every period since CT became applicable — not just the liquidation period.
Request Type 2: Mismatch Between Financial Statements and Filed CT Return
"The FTA requires the following additional information in respect of your application with reference number [XXXXXXX] to deregister Tax Registration Number – [TRN] for Corporate Tax purposes.
Kindly note the following:
— Year 2025 FS does not match with the filed CT return, also note your year 2025 has "Property Plant & Equipment" — kindly clarify what happened to it."
What this means: The FTA compared the financial statements you submitted against the Corporate Tax return you filed. The numbers don't match. Additionally, the balance sheet shows Property, Plant & Equipment — but the company is liquidating. The FTA wants to know: was the PP&E disposed of, written off, or transferred? Where did the proceeds go? This needs to be explained and documented.
The FTA cross-references your filed CT returns against the financial statements you submit with your deregistration application. Any mismatch — in revenue, expenses, assets, or liabilities — will be flagged. If you can't explain the difference, you may need to file a voluntary disclosure to correct the original CT return before the deregistration can proceed.
Received an FTA Additional Information Request?
Fastlane handles CT deregistration end-to-end — including responding to FTA queries, preparing financial statements, and filing voluntary disclosures. From AED 399.
WhatsApp Us — CT Deregistration Help3. Why the FTA Needs IFRS Financial Statements from FY 2024
This is the point that catches most businesses off guard. Even if your company only has a liquidation report for FY 2025 or FY 2026, the FTA still requires separate IFRS-compliant financial statements starting from FY 2024 — specifically from the Corporate Tax effective date.
Why FY 2024?
UAE Corporate Tax became effective on 1 June 2024 for businesses with a financial year starting on or after that date (and 1 January 2024 for calendar-year businesses). This means the FTA needs to verify your tax position from the very first day you became a taxable person under CT law — not just from the day you decided to liquidate.
Why a Liquidation Report Alone Isn't Enough
A liquidation report — whether prepared for FY 2025 or FY 2026 — typically covers the closing balance sheet date and approximately one year of transactions (sometimes slightly more). It does not look back to FY 2024.
For example, if a business was incorporated in June 2024 and enters liquidation in March 2026, the FTA needs:
| Period | Document Required | Purpose |
|---|---|---|
| June 2024 – December 2024 | IFRS financial statements (P&L + Balance Sheet) | CT computation for first tax period |
| January 2025 – December 2025 | IFRS financial statements (P&L + Balance Sheet) | CT computation for second tax period |
| January 2026 – Cessation date | Final financial statements / liquidation report | Final CT period + proof of asset disposal |
The FTA is not interested in just the closing position. They want to trace the entire tax history of your entity from CT inception to cessation — every period, every return, every financial statement.
Before applying for CT deregistration, ensure you have IFRS-compliant financial statements prepared for every financial year from FY 2024 onwards — up to and including the cessation date. Each set must be signed and stamped by an authorised signatory. If you don't have these, Fastlane can prepare them from AED 999 per set.
4. Liquidation Report vs Financial Statements — What's the Difference?
These two documents serve different purposes, and the FTA expects both in most CT deregistration cases:
| Document | Liquidation Report | IFRS Financial Statements |
|---|---|---|
| Purpose | Confirms business is closed, assets disposed, liabilities settled | Reports financial performance and position for a specific period |
| Period Covered | Liquidation period (typically 1 year around closure) | Each financial year individually (FY 2024, FY 2025, etc.) |
| Required By | Free zone authority + FTA | FTA for Corporate Tax verification |
| Contents | Closing balance sheet, liquidator's statement, asset disposal report | Income statement, balance sheet, cash flow, notes to accounts |
| Signed By | Liquidator + authorised signatory | Authorised signatory (+ auditor if required) |
| IFRS Compliant? | Not always (depends on preparer) | Must be IFRS-compliant for FTA acceptance |
The key takeaway: a liquidation report tells the free zone authority that the company is closed. IFRS financial statements tell the FTA that the company's tax obligations are correctly computed and fully settled. You need both.
Need Financial Statements for CT Deregistration?
Fastlane prepares simple IFRS-compliant financial statements from AED 999. Liquidation audit reports from AED 1,499. We cover all UAE free zones — IFZA, DMCC, JAFZA, RAKEZ, Meydan, and more.
WhatsApp Us — Financial Statements from AED 9995. The 6 Most Common Issues the FTA Flags
Based on hundreds of CT deregistration cases Fastlane has handled, these are the issues that trigger additional information requests most frequently:
6. How to Respond to Each Request
Response to "Missing Financial Statements"
Prepare IFRS-compliant financial statements for the missing period. At minimum, you need an income statement (P&L) and a balance sheet. Include notes to accounts if material transactions exist. The statements must be signed and stamped by the authorised signatory. Upload the signed PDF to EmaraTax as an attachment to the additional information response.
Response to "FS Does Not Match CT Return"
Identify the specific discrepancy — which line items differ, and by how much. If the CT return was filed incorrectly, you may need to file a voluntary disclosure on EmaraTax to correct the return before resubmitting your deregistration response. If the financial statements were incorrect, prepare corrected statements and explain the revision. Provide a written memo explaining the difference and attach supporting documents (invoices, bank statements, contracts).
Response to "Clarify What Happened to PP&E / Assets"
Prepare a brief asset disposal schedule showing: what assets existed, their book value, how they were disposed of (sold, transferred, written off), any proceeds received, and where the proceeds were recorded. If the assets were transferred to a shareholder, include the transfer agreement and fair market value assessment. Upload the schedule with supporting documentation.
Always upload your response as a single, well-organised PDF package — cover letter explaining each item addressed, followed by the supporting documents in the order the FTA requested them. Label each section clearly. This reduces the chance of a second round of queries.
7. Complete Document Checklist for CT Deregistration
To minimise the chance of an additional information request, submit the following documents with your original CT deregistration application:
8. How Much Does It Cost to Prepare These Documents?
| Document | Fastlane Price | Notes |
|---|---|---|
| IFRS financial statements (simple) | AED 999 per set | Income statement, balance sheet, notes. Signed. IFRS-compliant. |
| Liquidation audit report | From AED 1,499 | Closing balance sheet, liquidator's report, auditor's opinion. |
| CT deregistration filing | From AED 399 | EmaraTax submission + FTA correspondence handling. |
| CT return filing (per period) | From AED 249 | Tax computation + EmaraTax filing for each open period. |
| Voluntary disclosure | From AED 499 | If the CT return needs to be corrected before deregistration. |
| VAT deregistration | From AED 399 | Separate application — can run in parallel with CT deregistration. |
For a typical free zone company with a simple structure, the total cost of CT deregistration including financial statements, liquidation report, and CT filing ranges from AED 2,500 to AED 4,000 depending on the number of open periods and complexity.
Complete CT Deregistration Package
Financial statements + liquidation report + CT return filing + deregistration application + FTA correspondence — all handled by Fastlane. One fee, one point of contact, no surprises.
WhatsApp Us — Get a QuoteFAQ — FTA Additional Information for CT Deregistration
Reviewed by Fastlane Corporate Tax Compliance Team
This article has been reviewed by our team of FTA-registered tax agents (TRN: 104218042400003) who have processed hundreds of Corporate Tax deregistration applications across all UAE free zones. All document requirements, FTA procedures, and pricing have been verified as of March 2026.