Terms of use

Who publishes this site

OWNER INPUT REQUIRED The legal name of the publishing entity, its trade licence number and issuing authority, and its registered address.

No entity name, licence, address or phone number is published anywhere on this site, because there is not yet one to publish. Everything you can read here is the content itself; there is no track record, client list, headcount or founding date behind it, and none is asserted. The about page says the same thing in more detail.

This is information, not advice

Everything on this site is general information about published UAE tax, audit and accounting law. It is written against the law as published by the authority that made it, and it is written without any knowledge of your circumstances.

Reading it does not create an adviser–client relationship, and nothing here is a legal, tax, audit or accounting opinion on your facts. Tax outcomes turn on details a web page cannot see: how an entity is structured, what its contracts actually say, which free zone it sits in, what it has already filed, and what it has already been told by the Federal Tax Authority. Where your question turns on any of those, that is the point at which to take advice rather than rely on a page.

If you act on something here and it turns out not to apply to you, that is the risk this section exists to describe. The obligation to file correctly stays with the taxable person.

No page here has been reviewed yet

Every page on this site is currently a draft. The review flag that a credentialled reviewer sets has not been set on a single page, no reviewer is named on any page, and for that reason the content pages are marked noindex and kept out of the sitemap.

That is a deliberate state, not an oversight, and it is the honest answer to "who checked this?". The mechanism, and the current count of what has and has not cleared review, are on the editorial standards page.

Regulatory status this site does not hold

Several activities in the UAE may only be performed by someone on a public register. To be unambiguous about it:

• Not a registered Tax Agent. Only a person listed on the Federal Tax Authority's Tax Agent register may act before the FTA on a taxable person's behalf. Nothing on this site is such a registration, and nothing here should be read as an offer to act for you before the FTA. What the register is and how it works is explained on tax agents.
• Not a registered auditor. Statutory audit in the UAE is a licensed activity, regulated under Federal Decree-Law No. 41 of 2023 on the organisation of the auditing profession. This site explains audit requirements; it does not hold an auditor registration and cannot sign an audit opinion.
• Not approved, endorsed or accredited by any authority. This site links to the Federal Tax Authority, the Ministry of Finance and other bodies because they publish the law it describes. Linking to a regulator is not a relationship with it, and no page claims one.
• No professional body membership is claimed. No designation, qualification, chartered status or institute membership is asserted anywhere on this site for anyone.

If any page appears to say otherwise, that page is wrong and the statement here governs. Report it through the question form on any page.

Accuracy, currency, and what wins

UAE tax law moves — decree-laws are amended, cabinet decisions are issued, and the FTA publishes guides and public clarifications that change how a rule is applied in practice. A page here reflects what was published when it was written.

Where this site and the source disagree, the source is right. Every rate, threshold, deadline and penalty on this site names the instrument or authority it comes from precisely so you can check it, and you should check it before you act. The legislation as published by the UAE government, and the FTA's own guidance, prevail over anything written here.

The calculators

The calculators on this site are illustrations of how a published rule arithmetically works. They take the few inputs the rule turns on, and they ignore everything else — because they cannot see it.

A figure produced by one is not a computation of your tax liability, not a return, and not a substitute for one. It does not account for reliefs you may or may not qualify for, adjustments, group positions, prior-year losses, transfer pricing, or anything already filed. Do not file on the strength of a number a web page gave you.

The question form

The form at the foot of each page invites a question and offers a written answer. Sending one, and receiving an answer, is still general information: it does not engage anyone to act for you, does not create an adviser–client relationship, and creates no duty to you beyond answering the question that was asked.

The form is not connected to any handler today. A submission is not transmitted, stored or read, and the confirmation it shows is not evidence that anyone received anything. Do not use it for anything time-critical. What it asks for, and what will happen to a submission once it is connected, is set out in the privacy notice.

Do not send confidential documents or identifying numbers through it. Nothing sent through it should be treated as privileged or confidential.

Links to other sites

This site links out to primary sources — tax.gov.ae, mof.gov.ae, u.ae and the like — because a tax statement without its source is worth very little. Those sites are not under this site's control, and their content, availability and privacy practices are their own. A link is a citation, not an endorsement.

Using the content

The writing, tables, diagrams and calculators on this site are its own work. You are welcome to read them, print them, and quote a passage with a link back. Republishing pages wholesale, or feeding the corpus into a product that resells it, is not permitted.

The underlying legal texts are not this site's property — decree-laws, cabinet decisions, ministerial decisions and FTA guides belong to the bodies that publish them, and the official version is always the one on their site.

Automated crawlers, including AI answer engines, are welcome within robots.txt. That file is the authoritative statement of what may be crawled.

Liability

OWNER INPUT REQUIRED The limitation of liability clause, to be drafted or approved by a UAE-qualified lawyer.

A limitation clause is operative text: its enforceability depends on how it is worded and on the law it is written under, and a clause written by someone who is not a lawyer tends to be a clause that does not work. It is deliberately not drafted here.

What can be said plainly in the meantime is the position this site already takes everywhere else: the content is general information, it is published without any knowledge of your circumstances, it has not yet been reviewed by a credentialled person, and the responsibility for a filing position stays with the person filing.

Governing law and jurisdiction

OWNER INPUT REQUIRED The governing law and the forum for disputes. This follows from where the operating entity is licensed — an onshore UAE entity, a DIFC entity and an ADGM entity give three different and mutually exclusive answers, each with its own courts. Naming one before the entity exists would be guessing.

Changes to these terms

These terms are the ones in force when you read them. Material changes are made in the text rather than announced by a date stamp; this site does not display an auto-generated "last updated" date anywhere, because a build date is not a review date. The reasoning is on the editorial standards page.