Tax return — within 9 months
The corporate tax return is filed and the tax paid within 9 months of the end of the tax period — even at the 0% rate. Late filing costs AED 500 a month in the first year and AED 1,000 after that.
Legal Services in the UAE
Legal Services in the UAELegal Audit of a Company in Dubai and the UAE
A company can operate for years with outdated articles of association, stale UBO data or contracts without a jurisdiction clause — until the bank, an inspection or a buyer comes along. An audit finds these weak spots in advance: a report with a risk map and an order of fixes.
- 15 days
- To update UBO data after a change
- AED 10,000
- Fine for late corporate tax registration
- 2–3 weeks
- Typical audit time for a company with up to 20 employees
- Fixed price
- We agree the cost before work starts
In short
The audit checks the company against its licence, articles, registers and new requirements: UBO data must be updated within 15 days, and late corporate tax registration carries an AED 10,000 fine. For a company with up to 20 employees it usually takes 2–3 weeks and ends with a report with a risk map.
Checked 16 October 2026 · Violetta Absalyamova
Cost of a mistake
AED 2,000
The fine on the Dubai mainland for a new or changed activity without the Department of Economy’s approval; doubled for a repeat within a year.
How to avoid itWhat a legal audit checks
An audit compares how the company actually operates with what is written in its licence, articles of association, registers and contracts — and with requirements that have changed since registration.
Documents lag behind reality
The manager changed, a partner left, a new activity appeared, but the articles, the register of partners, the UBO data and the licence stayed the same. The bank, the registrar and a buyer all see this.
The rules change
Corporate tax since 2023, the abolition of ESR reports for new periods, amendments to the Commercial Companies Law and the new 2025 AML law.
Employees and data
Employment contracts and dismissals under the rules of MOHRE or the free zone; consents and policies under the PDPL.
The result is a plan, not a folder
Every risk with an assessment and a priority: what to fix urgently, what to plan, what to accept knowingly. And who does it — you, us or the authority.
Expert tip
Do the audit before the event — an investor coming in, a change of bank, a share sale, a visit from inspectors. Most findings cost hours of work while they are just findings, and months once they become a case — and an inspection usually comes with a deadline.
Violetta AbsalyamovaHead of Legal Practice · Business support and legal mattersWho it suits
Who it suits — and when to choose something else
A good fit if
- 01The company is more than a year old, another agent registered it, or its documents haven’t been reviewed since — while the tax regime, UBO rules and employment forms have already changed.
- 02You are preparing for an investment or a share sale: the buyer’s due diligence will find the same gaps, but at the expense of the price.
- 03The bank has sent a compliance request or restricted the account — the documents need to be pulled into a single picture before you respond, not after.
- 04The company has grown: employees, an office and new activities have appeared, but the licence and contracts have stayed the same.
- 05You plan to change the manager, a partner or the structure — first check whether the documents allow this without a dispute.
- 06Your business is subject to AML requirements: real estate, precious metals and stones, corporate services, accounting.
Consider something else if
- 01You are buying someone else’s company — you need a deal-specific review: different access to documents and protection in the agreement.Company Due Diligence
- 02A dispute has already begun: a claim, a demand letter or a complaint to MOHRE — first a position on the dispute; the audit can wait.Disputes and Litigation
- 03You need to check one contract or a set of contracts without an overall report — that is a separate task.Contracts and Transactions
- 04You need ongoing support, not a one-off check: a subscription includes control of deadlines and documents.Business Counsel
- 05You need a check of tax calculations or a financial statements audit — that is work for a tax adviser and an auditor; a legal audit looks at registrations, deadlines and documents.
Comparison
Legal audit, audit of accounts or due diligence?
Three checks that are often confused: they differ in subject, access to documents and outcome.
- What it checks
Documents, registrations, contracts
articles, UBO, licence, FTA, employees, IP
- Is it mandatory
No
but every obligation it checks is mandatory
- Access to documents
Full
your own company
- Outcome
A remediation plan with priorities
Click an option to highlight it across every parameter
Benefits
What you get
Self-check
Nine obligations: check yourself before the bank and the buyer do
Tick what you can confirm with a document. Any item you’re unsure about is the audit’s first finding.
Tick what is true for you
0/9Tick the items to see whether you qualifyThe basic obligations are in place. The rest — contracts, powers of attorney, IP rights and data — is what the audit checks
Free zone companyDecree-Law 32/2021, Art. 5
Corporate tax, VAT and goAML are federal obligations: they apply in a free zone too, and UBO data is filed with the zone’s registrar. The meeting and the register of partners follow the zone’s rules: the Commercial Companies Law applies wherever the zones don’t exclude it, and to a mainland branch. DIFC and ADGM have their own rules for companies, data and employees.
UAE Cabinet Resolution No. 109 of 2023; Federal Decree-Laws No. 32 of 2021 on Commercial Companies (as amended by No. 20 of 2025), No. 47 of 2022 on Corporate Tax and No. 8 of 2017 on VAT; Dubai Executive Council Resolution No. 13 of 2011; MOHRE Ministerial Resolution No. 340/2026; UAE Ministry of Economy — on goAML registration. Checked on 16 October 2026.
Document review
Haven’t opened your articles in a while?
Send us your licence and articles of association — on a short call we will tell you whether there are obvious discrepancies and where to start the audit.
Process
8 steps from the first conversation to the result
Every step is visible in the client portal: what’s happening now and whether we need anything from you.
Steps on your side: 2 of 8
We discuss why you need the audit: the bank, an investor, a sale, an inspection or a routine check-up. We define which group companies, jurisdictions and areas we look at.
Step 1 of 8
Reason and scope
We discuss why you need the audit: the bank, an investor, a sale, an inspection or a routine check-up. We define which group companies, jurisdictions and areas we look at.
Documents
What to prepare for the audit — depending on the reason
Tick what you already have and send the list of what’s missing: a missing document is already a finding.
Information
Information
Information
Documents
Documents
Documents
Ready
0 / 19
Send documents in whatever language you have them in. If the articles or contracts exist only in Arabic, or the versions differ, reconciliation is a separate budget line.
Timing and budget
What makes up the budget
The audit is done for a fixed price: we name it after a short questionnaire, before work starts. The scope depends on the type of company and the number of employees and contracts. The audit itself involves no government fees — they arise with the fixes, and we show them separately.
- Audit, basic scopeDepends onA company with no employees or up to 5, up to 10 contracts, one licence: corporate, regulatory and contract blocks, the report and a walkthrough meeting.WhenFixed, before work starts
- Audit, extended scopeDepends onMore than 5 employees, several licences or activities, a group of companies, activity subject to AML requirements.WhenFixed, before work starts
- In-depth blocksDepends onOn request: an AML programme for supervised companies, data protection, an IP portfolio, a complex group of companies.WhenBy agreement
- Translation and reconciliation of Arabic versionsDepends onIf the articles or contracts exist only in Arabic, or the versions differ from each other.WhenBy volume, by agreement
- Tax reviewDepends onWe check registrations and deadlines; tax calculations are for a tax adviser or auditor, if needed.WhenIn parallel, if needed
- FixesDepends onPartners’ resolutions, amendments to the articles, new contract forms — as one-off tasks at an agreed price or under a subscription.WhenAfter the report
- Government fees and notaryDepends onFees of the licensing authority, the free zone and the notary for changes to the articles, licence and registers.WhenOn filing
- FinesDepends onIf there are already late filings, we show what has been charged — for example, AED 10,000 for late corporate tax or VAT registration, or AED 500 a month for a late corporate tax return — and whether there are grounds to request a reduction or waiver. Authorities sometimes announce penalty waiver programmes — we check whether your case qualifies.WhenIf late filings are found
Getting it right
Common mistakes — and how to avoid them
Click a card to see how to do it right · 0 of 8 open
01 What people often do
Changing the manager or a partner on the licence without updating the articles, the register of partners and the UBO data.
02 What people often do
Carrying out an activity that is not on the licence — “nobody has checked yet”.
03 What people often do
Assuming corporate tax doesn’t apply to the company: the profit is small, the zone is “zero-tax”.
04 What people often do
Deciding that with ESR abolished, past years are closed too.
05 What people often do
Working with clients on a contract template from the internet.
06 What people often do
Collecting client and employee data without consents or a policy.
07 What people often do
Issuing a power of attorney “for everything” with no expiry date.
08 What people often do
Paying salaries late or partly in cash.
Ongoing counselsubscription
After the report — close the risks and keep the company in order
The “Business Counsel” subscription: fixes from the report, new contracts and corporate resolutions, tracking of deadlines and changes in the law — a dedicated lawyer for a fixed monthly fee.
FAQ
Expert answers
Violetta Absalyamova — Business support and legal matters
A financial audit confirms the financial statements; a legal audit confirms rights and obligations: articles, authority, the licence, contracts, registrations, employment documents. An auditor of financial statements is mandatory for an LLC — the general meeting appoints one each year; many free zones require audited financial statements to renew the licence, and under the corporate tax rules they are needed with revenue above AED 50 million and for Qualifying Free Zone Persons. A legal audit is not required by law, but each obligation it checks is mandatory in its own right.
Violetta Absalyamova · Business support and legal mattersSources
- WAM — Ministry of Finance: AED 10,000 penalty for late corporate tax registration
- UAE Ministry of Finance — corporate tax penalties (Cabinet Decision No. 75 of 2023)
- Federal Tax Authority — VAT registration
- Dubai Legislation — Executive Council Resolution No. 13 of 2011 on economic violations
- RAKEZ — Commercial Companies Law (Federal Decree-Law No. 32 of 2021)
- JAFZA — guide to ultimate beneficial owners
- Middle East Briefing — UBO 15-day update rules
Deadlines, amounts and rules are based on these sources as of the check date. Rules change: check with us before deciding.
Often goes with this
What else you may need
Legal ServicesContracts and Transactions
If the main findings concern contracts and powers of attorney: we rewrite them under UAE law, with jurisdiction and language clauses.
Legal ServicesEmployment Matters
If the risks lie in employment contracts, WPS or dismissals: we put the documents in order before the first dispute with an employee.
Business SupportLicence Renewal
Renewal of the licence and establishment card, new activities — the administrative part of the remediation plan.
Next step
Tell us about the company and the reason for the check
Jurisdiction, activities, number of employees and what concerns you — a request from the bank, a partner coming in, an upcoming inspection or documents nobody has opened in years. We will propose the audit scope and tell you what we need from you.
Violetta AbsalyamovaHead of Legal Practice · Business support and legal matters