Re: Tax Assessment for Period 2025 (TRN: 100123456789003) – VAT / Corporate Tax Adjustment
1.
Based on the review of your filed returns and supporting documents, and in accordance with the UAE Tax Procedures Law (Federal Decree-Law No. 7 of 2017) and the provisions of the VAT Law and Corporate Tax Law, the Federal Tax Authority (FTA) has completed its assessment and hereby notifies you of the following adjustments.
2.
After considering your submissions dated 10 February 2026, the Assessing Officer has determined that additional tax and penalties are due as detailed below.
ASSESSMENT FINDINGS & ADDITIONS (AED)
| Particulars | Amount (AED) |
|---|---|
| VAT under-declaration (output tax) | 45,000 |
| Disallowance of input tax (non-business / capital) | 12,500 |
| Corporate tax adjustment (excess deductions) | 28,000 |
| Administrative penalties (late payment / filing) | 8,700 |
| Total amount due (including penalties) | 94,200 |
Note: Interest under Article 25 of the Tax Procedures Law will apply if not paid within the prescribed period.
📎 REQUIRED DOCUMENTS / الوثائق المطلوبة
Please submit within 21 days from receipt of this notice
Please submit within 21 days from receipt of this notice
- VAT returns and reconciliation for the period
- Corporate tax return and supporting schedules
- Audited financial statements (if applicable)
- Bank statements and transaction records
Contains: Assessment order, penalty notice, payment instructions, objection form
3.
If you disagree with this assessment, you may file an objection with the Federal Tax Authority within 30 days of receipt (in accordance with Article 26 of the Tax Procedures Law). If no objection is filed, the amount becomes recoverable as arrears of tax. Please consult your tax advisor or legal counsel for guidance.
Ahmed Al Mansouri
Director of Tax Assessment – Federal Tax Authority
Abu Dhabi, United Arab Emirates
Abu Dhabi, United Arab Emirates
Officer Code: FTA/AD/TAX/1074
Digitally signed by the Federal Tax Authority (e-proceeding)
DSC ID: AE-FTA-20260805-00A7B
DSC ID: AE-FTA-20260805-00A7B