BusinessFederal Tax Authority reminds eligible businesses to submit simplified corporate tax returns and maintain supporting records despite Small Business Relief benefitsThe Authority clarified that while eligible businesses can benefit from simplified reporting requirements, they are still required to submit corporate tax returns for each tax period and retain documents demonstrating their eligibility for the relief. WAMAbu Dhabi: The Federal Tax Authority (FTA) has urged businesses eligible for Small Business Relief under the UAE Corporate Tax regime to continue fulfilling all corporate tax obligations, including registration, filing tax returns and maintaining supporting records. It noted that businesses whose financial year ended on 31 December 2025 must submit their corporate tax returns and settle any corporate tax liabilities no later than 30 September 2026. The FTA also clarified that eligible businesses must formally elect to apply Small Business Relief through their corporate tax returns. "Corporate Tax registration, tax return submission, and payment of Corporate Tax due are available 24 hours a day, seven days a week through the EmaraTax digital tax services platform, which provides a clear, simple, and seamless filing process," he said.