Recover what your business rightfully deserves with a compliant, seamless, and expertly managed corporate tax refund process.
How to Apply for a Corporate Tax Refund in the UAE
With Al Hammamy’s Refund by Law service, we help you legally reclaim every dirham your business is entitled to through a structured, compliant, and FTA-aligned process.
Under Article 49 of the UAE Corporate Tax Law, a taxable person may be entitled to a corporate tax refund when they have overpaid tax—either through withholding tax or direct payment to the Federal Tax Authority (FTA).
Through our Refund by Law service, Al Hamamy assesses your eligibility, prepares a strong and well-documented refund application, and manages all communications with the FTA until your refund is approved and received.
Eligible taxpayers may submit a formal refund application to the FTA using the prescribed form and method. Once submitted, the FTA reviews the application within 20 business days, which may be extended if additional information is required. In such cases, the taxpayer will be formally notified.
Our team ensures that your application is accurate, compliant, and fully supported with evidence to minimize delays and maximize approval chances.
Cases Where Refund by Law Cannot Be Processed
A refund request may be suspended or rejected in the following situations:
- Disputed Tax Amounts: If there are unresolved tax disputes with the FTA.
- Ongoing Tax Audit: If the company is under tax audit and meets conditions that temporarily prevent a refund.
- Court Orders: If a competent court has issued a stay on refund proceedings.
Under our Tax Refund by Law service, Al Hamamy conducts a pre-assessment to identify and resolve potential obstacles before submission.
Refund by Law – Step-by-Step Process
Step 1 – Filing the Corporate Tax Return
The business must have filed its tax return accurately, with all activities, taxable profits, and overpayment claims clearly documented.
Step 2 – Refund Application Submission
Al Hamamy submits the FTA’s designated refund form on behalf of the taxpayer, ensuring all sections are properly completed.
Step 3 – Supporting Documentation
We prepare and submit all required evidence, including:
- Audited financial statements
- Detailed transaction records
- Bank statements
- Invoices and receipts
- Tax schedules and calculations
Step 4 – Choosing the Refund Method
Under Refund by Law, businesses can choose one of three options:
- Direct bank transfer to the company account
- Offset against future corporate tax liabilities
- Adjustment against other taxes (e.g., VAT)
We advise on the most beneficial option based on your tax position.
Why Choose Al Hammamy’s Refund by Law Service?
With Refund by Law – Al Hammamy, you receive:
- Expert tax consultants
- Full eligibility assessment
- Accurate refund calculations
- Professional documentation preparation
- Direct handling of FTA correspondence
- Faster processing with fewer delays
- Reduced risk of rejection
- End-to-end support until funds are received
With Al Hammamy’s Refund by Law service, your overpaid tax becomes recovered cash legally, smoothly, and securely.
Contact us today for a full refund eligibility assessment.
Frequently Asked Questions (FAQs)
1. What documents are needed for Refund by Law?
- Prescribed FTA refund form
- Completed corporate tax return
- Audited financial statements
- Detailed transaction records
- Supporting invoices and receipts
2. How long does it take to receive a refund?
Processing may take several weeks to a few months, depending on complexity and documentation quality.
3. Who qualifies for Refund by Law?
Businesses that:
- Overpaid corporate tax
- Had calculation errors
- Have unclaimed tax credits or deductions
4. Can tax payment and filing be done at the same time?
Yes. Businesses can pay their tax liability while submitting their return.
5. What happens if tax is not paid on time?
Late payment triggers penalties under the UAE Tax Procedures Law and Ministerial Decision No. 74/2023.
