A business is required to prepare and file only one UAE corporate tax return and other related supporting schedules with the FTA for each tax period. Businesses will not be required to file a provisional Corporate Tax return in the UAE and make advance corporate tax payments. Businesses must submit the tax return along with supporting documents to the FTA within nine months of the end of the relevant Tax Period Payments to settle the corporate tax liability for a tax period must be made within nine months of the end of the relevant Tax Period