BERKELEY SCHOOL OF BUSINESS, ARTS & SCIENCES

Overview

The program covers the complete UAE Corporate Tax framework, including corporate tax rates, SME relief eligibility, Free Zone qualifying income treatment, and filing deadlines. Special attention is given to high-risk expense categories such as entertainment, hospitality, motor vehicles, interest costs, capital expenditures, personal expenses, donations, and related-party transactions.

Offered By

Berkeley School of Business, Arts & Sciences (EduBerkeley)

Head office

United Arab Emirates

Members

Accountants, Finance Professionals, Business Owners, Corporate Executives, Tax Consultants

Founded In

2018

What are the Objectives?

To develop practical UAE Corporate Tax compliance skills, improve expense classification accuracy, prepare FTA-compliant tax computations, and strengthen audit readiness.

What is the eligibility?

This training is open to accountants, finance professionals, business owners, corporate executives, and tax consultants. No formal academic prerequisite is required; basic accounting or business knowledge is recommended.

Who can do?

Anyone who is interested to learn about following concepts can pursue UAE Corporate Tax Filing & Preparation Program.

UAE Corporate Tax compliance and FTA regulations, Allowable and non-allowable expense classification, Practical corporate tax computation and adjustments, SME relief and Free Zone tax benefit application, FTA audit preparation and documentation strategy, Corporate tax filing procedures and deadlines, Expense allocation methods for mixed-use costs, Interest limitation and capital expenditure treatment, Related party transaction compliance rules, Real-world corporate tax case study application.

Individuals with the following designations:

Accountant, Tax Consultant, Corporate Tax Advisor, Finance Manager, Chief Financial Officer (CFO), Audit and Compliance Officer, Business Consultant, Financial Controller, Corporate Accountant, Tax Compliance Specialist.

Course structure

Module 1: UAE Corporate Tax Fundamentals

✔ UAE Corporate Tax framework and applicability
✔ Mainland and Free Zone taxation overview
✔ Corporate Tax rates and filing deadlines
✔ Small Business Relief (SME Relief) eligibility and application
✔ Free Zone Qualifying Person relief conditions

Module 2: Corporate Tax Computation Process

✔ Starting point of tax computation (Accounting Profit)
✔ Add-backs, deductions, and tax adjustments
✔ IFRS-based financial reporting impact
✔ Practical tax reconciliation approach

Module 3: Allowable and Non-Allowable Expenses

✔ Fully allowable business expenses
✔ Partially allowable expenses (Entertainment & Hospitality)
✔ Motor vehicle and mixed-use expense treatment
✔ Finance and interest cost limitations
✔ Completely non-allowable expenses

Module 4: High-Risk Expense Areas

✔ Personal expenses and director-related costs
✔ Capital vs revenue expenditure treatment
✔ Provisions and accruals (FTA acceptance criteria)
✔ Donations and CSR expense rules

Module 5: Related Party Transactions & Compliance

✔ Arm’s length pricing requirements
✔ Documentation standards
✔ Commercial substance assessment
✔ Common compliance mistakes

Module 6: FTA Audit Readiness & Documentation

✔ How FTA audits work
✔ Risk indicators and audit triggers
✔ Documentation and audit defense strategy
✔ Evidence and record-keeping requirements

Module 7: Practical Corporate Tax Filing Case Study

✔ Complete tax computation example
✔ Adjustment calculations
✔ Final tax payable computation
✔ Filing preparation workflow

Module 8: Professional Tax Practice & Compliance Mindset

✔ Conservative tax judgment principles
✔ Ethical compliance approach
✔ Long-term risk management strategy

Lecture Plan

Module 1: Introduction to UAE Corporate Tax

Overview of UAE Corporate Tax System (3) −

✔ Introduction to Corporate Tax in UAE
✔ Objectives and Scope of Corporate Tax
✔ Key Definitions and Concepts

Regulatory Framework (3) −

✔ UAE Corporate Tax Law
✔ Role of Federal Tax Authority (FTA)
✔ Compliance Requirements

Module 2: Taxable Persons & Income

Taxable Persons (3) −

✔ Resident vs Non-Resident Persons
✔ Natural vs Juridical Persons
✔ Exempt Persons

Taxable Income (3) −

✔ Accounting Income vs Taxable Income
✔ Adjustments to Accounting Profit
✔ Exempt Income Categories

Module 3: Corporate Tax Computation

Tax Calculation (3) −

✔ Tax Rates and Thresholds
✔ Small Business Relief
✔ Loss Relief and Carry Forward

Deductions & Allowances (3) −

✔ Deductible vs Non-Deductible Expenses
✔ Interest Deduction Rules
✔ Depreciation and Capital Allowances

Module 4: Financial Reporting & IFRS

Accounting Standards (3) −

✔ Introduction to IFRS
✔ Financial Statements Structure
✔ Revenue Recognition

Tax Impact on Financials (3) −

✔ Deferred Tax Concepts
✔ Adjustments for Tax Reporting
✔ Reconciliation Statements

Module 5: VAT vs Corporate Tax

VAT Fundamentals (3) −

✔ VAT Overview in UAE
✔ Input vs Output VAT
✔ VAT Compliance

Key Differences (3) −

✔ VAT vs Corporate Tax Comparison
✔ Impact on Businesses
✔ Common Mistakes

Module 6: Corporate Tax Filing Process

Registration & Documentation (3) −

✔ Tax Registration Process
✔ Required Documentation
✔ Record Keeping

Filing & Submission (3) −

✔ Tax Return Preparation
✔ Filing Deadlines
✔ Payment of Tax

Module 7: Compliance & Audit

Compliance Requirements (3) −

✔ Filing Obligations
✔ Penalties & Fines
✔ Compliance Best Practices

Tax Audits (3) −

✔ Audit Process
✔ Handling Tax Audits
✔ Risk Management

Module 8: Tools & Practical Application

Excel for Tax (3) −

✔ Tax Calculations in Excel
✔ Data Management
✔ Automation Basics

Case Studies (3) −

✔ Real Business Scenarios
✔ Tax Filing Simulation
✔ Error Identification & Correction

Module 9: Advanced Topics

Transfer Pricing (3) −

✔ Arm’s Length Principle
✔ Related Party Transactions
✔ Documentation Requirements

International Tax (3) −

✔ Double Taxation Treaties
✔ Cross-Border Transactions
✔ Tax Planning Strategies

What is the learning process?

This training follows a practical, compliance-focused learning approach based on UAE Corporate Tax Law, Executive Regulations, FTA guidance, and real audit expectations. The methodology emphasizes real filing behavior, expense treatment accuracy, tax adjustment techniques, and documentation discipline rather than theoretical memorization.

Lectures

Practice Session

Mock Examination

Berkeley's performance standards

Berkeley School of Business, Arts & Sciences maintains high academic and professional performance standards to ensure learners achieve practical competence and compliance readiness.

Academic and Professional Standards Include:

Practical Knowledge Application
Participants must demonstrate the ability to apply UAE Corporate Tax Law, FTA regulations, and IFRS principles in real business scenarios.

Expense Classification Accuracy
Learners are expected to correctly identify allowable, partially allowable, and non-allowable expenses in accordance with Federal Tax Authority guidelines.

Compliance Discipline
Participants must follow professional compliance practices, including proper documentation, audit preparedness, and accurate tax adjustments.

Assessment Performance
Trainees are evaluated through case-based exercises and mock assessments to ensure understanding of corporate tax computation and filing requirements.

Professional Conduct
Berkeley emphasizes ethical judgment, conservative tax treatment, and responsible professional behavior aligned with FTA audit expectations.

Continuous Improvement Mindset
Learners are encouraged to maintain ongoing professional development and stay updated with UAE Corporate Tax regulatory changes.

What are the Exam Information?

This program does not include a formal written examination. Certification is based on active participation, completion of training modules, and practical understanding of UAE Corporate Tax filing procedures. Participants receive a Certificate of Completion upon successful attendance and engagement in training activities.

Exam Dates

Training Schedule

Passing Criteria

Certification Criteria

Exam Locations

Training Delivery Mode

Success Stories

“As a strong advocate for education and human development, I commend Berkeley for its exceptional commitment to empowering future leaders. The institution stands as a symbol of excellence, innovation, and opportunity. Students who walk its halls are nurtured with knowledge, values, and vision—qualities that contribute to building a stronger and more prosperous future for our nation.”- H.H. Shaikh Khalifa Al Hamid

Visit our Alumni

Alumni Benefits:

Exclusive Networking Events: Access invitations to industry-leading events and thought-leadership gatherings featuring renowned speakers.
Monthly Updates: Stay informed with a newsletter highlighting the latest research, events, and activities from the school.
LinkedIn Community Access: Join the Executive Education LinkedIn group for networking and professional development opportunities.
Educational Discounts: Enjoy a 20% discount on open-enrollment programs and access to workshops focused on emerging trends.
Global Alumni Network: Connect with a diverse alumni community through the Berkeley School’s online network and engage in country and interest groups.

Is It Worth the Investment?

This training prepares professionals for high-demand roles in UAE Corporate Tax compliance and advisory services. With the introduction of UAE Corporate Tax and strict FTA enforcement, organizations require skilled professionals who can handle expense classification, tax adjustments, filing accuracy, and audit readiness.

Graduates of this program can pursue career opportunities as corporate tax advisors, accountants, finance managers, compliance officers, and audit professionals. The practical nature of the training enables participants to immediately apply knowledge in real business environments, improve job performance, and enhance professional credibility.

This program also supports career progression into senior finance and leadership roles by strengthening technical tax knowledge, compliance discipline, and professional judgment required in regulated corporate environments.

What You Earn

You will get a certificate of completion, which is highly reputed and accepted by employers.

Hands-on UAE Corporate Tax Filing Expertise

Gain practical experience in preparing, reviewing, and submitting UAE Corporate Tax returns using real-world case studies and scenarios.

Professional Compliance & Advisory Skills

Build the ability to advise businesses on tax planning, documentation standards, and audit readiness.

Career-Ready Corporate Tax Certification

Strengthen your professional profile for roles in accounting, taxation, finance, and corporate compliance within the UAE market.

UAE Corporate Tax Filing & Preparation Program