UAE Corporate Tax Masterclass 2026 | CT Return Filing LAB

CT Return Filing LAB: Simulation Model | Law 47/2022 | Free Zone | Transfer Pricing | EmaraTax 2026

EXCLUSIVE: CT Return Filing LAB — A simulation model that mirrors the actual FTA CT Return portal, recreated by RBS Auditors. Practice filing in a risk-free environment before you touch the live FTA system.

**Master UAE Corporate Taxation Law - Federal Decree 47/2022 & Corporate Tax Return Filing Course ** (Updated up to March 2026) - Master UAE Tax: Learn UAE corporate tax law 47/2022, free zones, transfer pricing, DMTT, EmaraTax filing and how to become a registered FTA tax agent. (A Complete Guide to compliance and filing)

“Want to confidently register, file and manage corporate tax for your UAE entity or client? This course arms you with practical, real-world guidance on the UAE Corporate Tax regime (Decree 47/2022) — from Free Zone treatment to tax group elections, return filing via EmaraTax and transfer pricing compliance.”

The UAE Corporate Tax Law Masterclass is a comprehensive, beginner-friendly course designed for business owners, accountants, entrepreneurs, and tax professionals operating in the United Arab Emirates.

In this course, we aim to enhance both your theoretical and practical skills by diving deep into the various Articles of Federal Decree Law 47 of 2022, which took effect on June 1, 2023. We have selected practical examples to help you understand the theory in more detail with practical examples, an analysis of taxable persons and fully updated on Nov 2025.

You will also learn the full pathway to becoming a registered FTA tax agent in the UAE – eligibility, exams, experience criteria and registration process – so you can position yourself as a recognised UAE tax professional. (check the free preview also)

Content reflects Cabinet & Ministerial Decisions and FTA guidance issued up to 31 Oct 2025—so you’re not learning stale rules. Expect decision trees, calculators, checklists, and red-flag watchlists that cut rework and penalty risk.

If you’re a business owner, accountant, CFO, or advisor, this is the fastest path to confident, repeatable UAE CT compliance.

Whether you're registering a new entity, managing tax groups, or working within a free zone, this course will equip you with practical, up-to-date knowledge on all aspects of corporate tax compliance in the UAE.

**Who this course is for**

SME owners • Accountants & finance managers • Tax consultants & legal advisors • Students and career switchers targeting UAE tax

**What You Will Learn**

1. Identify who is in scope for UAE Corporate Tax under Federal Decree-Law 47/2022

2. Register, file and manage obligations on EmaraTax—step-by-step return filing

3. Apply Free Zone/QFZP rules, Qualifying Income and Tax Group elections—correctly

4. Compute taxable income (accounting → tax) incl. adjustments, losses & IDLR

5. Handle transitional rules, restructuring relief & participation exemption

6. Meet Transfer Pricing (TP) rules: methods, Related/Connected Persons, Local/Master File basics

7. Avoid penalties: common errors, disclosure pitfalls, audit readiness checklists

What’s new (“Updates”):

Nov 2025: Added Pillar Two Top-up Tax overview, TP updates, refreshed EmaraTax walkthrough, new QFZP eligibility checklist, Taxation of various taxable person and various tax updates through executive brief short videos.

**About the Instructor**

Sijin K Ravi, FCA, CFE, FTA Tax Agent—Managing Director, RBS Ravis Auditors LLC & RBS Tax Consultants LLC. Practitioner-led teaching with real client use-cases and regulatory insight.

**Who Should Take This Course?**

Small and medium business owners in the UAE

Accountants and financial professionals, (CAs, ACCA, CPA, CMA, CFE etc)

Tax consultants and legal advisors

Students and career switchers interested in UAE taxation

**Course Features**

Real-world case studies

Latest updates on UAE corporate tax laws

Downloadable resources

Lifetime access and updates

Certificate of completion

In this course, we aim to enhance both your theoretical and practical skills by diving deep into the various Articles of Federal Decree Law 47 of 2022, which took effect on June 1, 2023. We have selected practical examples to help you understand the theory in more detail.

This course content is updated with all relevant developments, Cabinet and Ministerial Decisions, and FTA Guides issued up to 31st March 2025, ensuring you stay fully compliant and informed with the latest UAE Corporate Tax regulations.

**What’s inside (module map)**

**Module A**: We will cover an overview of corporate tax in the UAE, the rationale behind its introduction, the BEPS action points, and exemptions from corporate tax.

**Module B**: This module will focus on the impact of tax in Free Zones, including various designated and non-designated free zones, qualifying and non-qualifying activities, and industry-specific analyses (such as shipping, manufacturing, and insurance companies). We will also include practical examples, including cross-border transactions.

**Module C**: We will delve into transfer pricing, exploring various methods with practical examples, related parties, connected persons, Double Taxation Avoidance Agreements (DTAAs), and compliance with transfer pricing regulations.

**Module D**: This module will address tax groups, qualifying groups, set-off of losses, and the carry-forward of losses.

**Module E**: Taxation of Natural Persons

**Module F**. Taxation of partnership business

**Module G**: This module will address Taxation of Foundation

**Module H**: Tax Audit & administrative penalties.

**Module I**: Hands on EmaraTax filing Lab

**Module J**: Corporate Tax Stimulation Lab

**Module K** 2025 Tax Updates, DMTT, GloBe Rules & E invoicing

**Final**: Final Assessment Test

** Conclusion** Final conclusion about the course

**FAQ** : FAQ

In every module, we have included questions for you to answer to enhance your understanding of the subject, and a Final Assessment Test to support your learning further.

**Course features**

Real-world case studies • EmaraTax walkthroughs • Downloadable presentations & laws • Lifetime access & updates • Certificate of completion.

**Stay Connected for Ongoing Updates:**

For regular insights on UAE tax regulations, FTA updates, and fraud awareness, subscribe to our LinkedIn newsletter "Audit & Tax News" - search for it on LinkedIn or visit my instructor profile.

**Perfect for professionals in Dubai, Abu Dhabi, Sharjah, and across all UAE Emirates**

Whether you're based in Dubai, Abu Dhabi, Sharjah, or any other emirate, this course helps you:

• Avoid corporate tax penalties and FTA audit issues

• Optimize free zone tax benefits for your business structure

• Navigate DMTT (Domestic Minimum Top-up Tax) calculations confidently

• Ensure compliance with latest 2025 UAE tax regulations