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Nos Emirados Árabes Unidos, a declaração de imposto de renda corporativo é uma questão relativamente nova, já que o país implementou um regime de imposto de renda corporativo a partir de 1º de junho de 2023. Aqui estão os principais prazos e aspectos a considerar:

  1. **Ano Fiscal**: O ano fiscal geralmente coincide com o ano calendário, mas as empresas podem optar por um ano fiscal diferente.

  2. **Declaração de Imposto**: As empresas devem apresentar suas declarações de imposto de renda até 9 meses após o final do ano fiscal. Por exemplo, se o ano fiscal termina em 31 de dezembro, a declaração deve ser submetida até 30 de setembro do ano seguinte.

  3. **Pagamento de Impostos**: O pagamento do imposto devido deve ser feito na mesma data em que a declaração é apresentada.

  4. **Registros Contábeis**: As empresas devem manter registros contábeis e documentação adequada por um período de 5 anos.

  5. **Relatórios Anuais**: Algumas empresas podem ser obrigadas a apresentar relatórios anuais ao Departamento de Imposto sobre Empresas, dependendo de sua receita e outras circunstâncias.

É importante que as empresas consultem um profissional de contabilidade ou um consultor fiscal para garantir que estão em conformidade com todas as regras e prazos específicos aplicáveis.

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Rdx Poljak

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9mo ago

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