This quiz helps businesses evaluate how prepared they are for UAE Corporate Tax compliance before facing scrutiny from the Federal Tax Authority.
The FTA assesses compliance based on systems, behavior, documentation, and consistency, not just whether a return was filed.
This quiz answers one core question:
“If the FTA reviews your business today, how ready are you?”
Answer YES, PARTLY, or NO for each question
Score yourself honestly
Use the scoring guide at the end to assess risk
Repeat this quiz quarterly
| Answer | Score |
|---|---|
| YES | 2 points |
| PARTLY | 1 point |
| NO | 0 points |
Are you registered for UAE Corporate Tax under the correct legal entity?
Is your tax period correctly selected and aligned with your accounts?
Have you assessed whether you are Free Zone, Mainland, or mixed?
Have you reviewed group structure and related entities for tax impact?
Do you clearly know whether Corporate Tax applies to your activity?
Do you close your accounts monthly (not just at year end)?
Are bank accounts reconciled regularly?
Is your chart of accounts clean and tax-friendly?
Do you have a clear audit trail for accounting entries?
Are tax numbers driven by accounting systems (not spreadsheets)?
Do you understand how accounting profit converts to taxable income?
Have you identified non-deductible expenses?
Is exempt income clearly tracked and supported?
Are depreciation differences documented?
Has your tax computation been independently reviewed?
Have all related parties been formally identified?
Do you have written intercompany agreements?
Are management fees and cost allocations supported?
Is pricing reviewed for arm’s length compliance?
Do you maintain transfer pricing documentation (if applicable)?
Have you assessed eligibility for Small Business Relief correctly?
If in a Free Zone, do you meet all QFZP conditions?
Is qualifying vs non-qualifying income clearly identified?
Is economic substance documented?
Are reliefs used conservatively, not aggressively?
Are tax filings submitted on time?
Are amendments rare and well-justified?
Are FTA notices monitored and responded to promptly?
Is there a clear owner for tax compliance?
Is compliance treated as an ongoing process?
Are invoices and contracts easy to retrieve?
Are records retained for required periods?
Are tax calculations archived and supported?
Can you respond to FTA queries within days?
Do you have an audit response process?
Maximum Score: 70 points
Your Score: ______ / 70
| Score Range | Readiness Level | Meaning |
|---|---|---|
| 56–70 | HIGHLY READY | Strong compliance posture |
| 42–55 | MODERATELY READY | Gaps exist, manageable |
| 28–41 | LOW READINESS | High risk of issues |
| Below 28 | CRITICAL RISK | Immediate action required |
Highly Ready: Likely to withstand audits with minimal disruption
Moderately Ready: Correct gaps before filing or growth
Low Readiness: Audit and penalty risk is elevated
Critical Risk: Reactive compliance likely, urgent remediation needed
| Business Type | Frequency |
|---|---|
| SMEs | Quarterly |
| Growing companies | Quarterly |
| Groups / Free Zones | Quarterly |
| Pre-filing | Mandatory |
| Before restructuring | Mandatory |
Corporate Tax readiness is not about perfection.
It is about being defensible, consistent, and documented.
This quiz highlights where risk lives today, so it can be fixed before the FTA identifies it.
For international best practices on tax readiness, audit preparedness, and compliance risk management, refer to OECD guidance on tax administration.
https://www.oecd.org/tax
