Corporate Business Management Consultants
THE MONTHLY BRIEFING

CBMC Monthly Business & Tax Review, September 2026

Practical intelligence for business owners, finance leaders and decision-makers.

September 2026
Tax · Accounting · Compliance · Advisory
September 2026
Corporate Business Management Consultants
CONTENTSSeptember 2026 · Page 2

Monthly intelligence, clearly organised

  1. Editorial3
  2. UAE Tax & Regulatory Update, Federal Tax Authority and Dubai Police Seize 3.5 Million Non-Compliant Ex…4
  3. Corporate Tax Focus, FTA Confirms Taxable Persons Eligible for the Small Business Relief Must Submit…5
  4. VAT Corner, Number of Retail Outlets Connected to Digital Tourist VAT Refund System Reaches…6
  5. Free Zone Watch, Federal Tax Authority and Dubai Police Seize 3.5 Million Non-Compliant Excise Goods…7
  6. Business Advisory & Strategy, Ministry of Finance Announces Extension of Small Business…8
  7. Compliance Calendar, Federal Tax Authority and Dubai Police Seize 3.5 Million Non-Compliant Excise Goods…9
  8. Sources & contact10
CBMC perspective

Practical interpretation of regulatory developments, backed by primary sources and written for business decision-makers.

Corporate Business Management Consultants
EDITORIALSeptember 2026 · Page 3

Where our attention is this month

Welcome to this edition of the CBMC Monthly Business & Tax Review. This issue brings together current official developments, practical compliance considerations and strategic business insights for decision-makers.

, Editorial Desk of CBMCCorporate Business Management Consultants
Corporate Business Management Consultants
01September 2026 · Page 4

UAE Tax & Regulatory Update, Federal Tax Authority and Dubai Police Seize 3.5 Million Non-Compliant Ex…

CBMC editorial summary. The following points are drawn from current official publications and verified source notes available to the newsletter system. They are presented for general information and should be checked against the linked primary material before action is taken.

1. Federal Tax Authority and Dubai Police Seize 3.5 Million Non-Compliant Excise Goods Packages

July 2026: The Federal Tax Authority (FTA) announced that inspection campaigns carried out in cooperation with the General Department of Criminal Investigation of Dubai Police during the first half of 2026 resulted in the seizure of 3,587,315 non-compliant packages of excise goods and the issuance of 59 seizure reports against several establishments and individuals. The campaigns formed part of the two entities’ joint efforts to enhance tax compliance and combat tax evasion.

Why it matters: Businesses should assess whether the development changes registration, filing, documentation or internal-control requirements.

2. FTA Conducts 103,680 Inspection Visits in Six Months, Up 21% AED 174 Million in Tax Liabilities and Administrative Penalties Associated with 8.5 Million Non-Compliant Excise Products Seized Across UAE Markets During First Half of 2026

Abu Dhabi, 11August 2026: The Federal Tax Authority (FTA) conducted approximately 103,680 field inspection visits across local markets during the first six months of 2026, compared to approximately 86,000 inspection visits during the first half of last year, representing a 21% increase.

Why it matters: Businesses should assess whether the development changes registration, filing, documentation or internal-control requirements.

3. Number of Retail Outlets Connected to Digital Tourist VAT Refund System Reaches More Than 19,300

Abu Dhabi, 5 August 2026: The Federal Tax Authority (FTA) has confirmed that the Digital Tourist VAT Refund System continues to expand across the UAE, delivering strong operational results during the first half of 2026.

Why it matters: Businesses should assess whether the development changes registration, filing, documentation or internal-control requirements.

Recommended action checklist

  • Confirm which entities and tax registrations are affected.
  • Update the compliance calendar and assign an accountable owner.
  • Retain the official publication and document the business conclusion.

Management takeaway: Convert each official tax update into a documented responsibility, deadline and evidence requirement before it reaches the filing stage.

Corporate Business Management Consultants
02September 2026 · Page 5

Corporate Tax Focus, FTA Confirms Taxable Persons Eligible for the Small Business Relief Must Submit…

CBMC editorial summary. The following points are drawn from current official publications and verified source notes available to the newsletter system. They are presented for general information and should be checked against the linked primary material before action is taken.

1. FTA Confirms Taxable Persons Eligible for the Small Business Relief Must Submit Simplified Corporate Tax Returns Within Prescribed Legal Deadline

Abu Dhabi, 3 August 2026: The Federal Tax Authority (FTA) has emphasised that Taxable Persons eligible for the Small Business Relief must continue to fulfil all their obligations under the Corporate Tax Law for each tax period. These obligations include registering for Corporate Tax, submitting simplified tax returns, and maintaining all relevant records to support the accuracy of the information provided in their tax returns or any other documents required to be submitted.

Why it matters: The practical impact usually depends on the entity structure, accounting records, connected-party transactions and evidence retained for the tax return.

2. FTA Conducts 103,680 Inspection Visits in Six Months, Up 21% AED 174 Million in Tax Liabilities and Administrative Penalties Associated with 8.5 Million Non-Compliant Excise Products Seized Across UAE...

FTA Conducts 103,680 Inspection Visits in Six Months, Up 21% AED 174 Million in Tax Liabilities and Administrative Penalties Associated with 8.5 Million Non-Compliant Excise Products Seized Across UAE...

Why it matters: The practical impact usually depends on the entity structure, accounting records, connected-party transactions and evidence retained for the tax return.

3. Federal Tax Authority Wins SAP Global Innovation Award for Implementing Corporate Tax through the EmaraTax Digital Platform

Dubai, 30 July 2026: The Federal Tax Authority (FTA) has won the SAP Global Innovation Award 2026 in the Services Superstar category for its implementation of Corporate Tax through the EmaraTax digital tax services platform.

Why it matters: The practical impact usually depends on the entity structure, accounting records, connected-party transactions and evidence retained for the tax return.

Recommended action checklist

  • Reconcile accounting records to the tax computation.
  • Review related-party, relief and election positions before filing.
  • Maintain supporting schedules and management approvals.

Management takeaway: Do not treat the corporate tax return as a form-filling exercise; validate the accounting, legal and evidential position before submission.

Corporate Business Management Consultants
03September 2026 · Page 6

VAT Corner, Number of Retail Outlets Connected to Digital Tourist VAT Refund System Reaches…

CBMC editorial summary. The following points are drawn from current official publications and verified source notes available to the newsletter system. They are presented for general information and should be checked against the linked primary material before action is taken.

1. Number of Retail Outlets Connected to Digital Tourist VAT Refund System Reaches More Than 19,300

Abu Dhabi, 5 August 2026: The Federal Tax Authority (FTA) has confirmed that the Digital Tourist VAT Refund System continues to expand across the UAE, delivering strong operational results during the first half of 2026.

Why it matters: VAT errors often arise from transaction coding, tax-invoice evidence, place-of-supply rules and incomplete reconciliations.

2. FTA Conducts 103,680 Inspection Visits in Six Months, Up 21% AED 174 Million in Tax Liabilities and Administrative Penalties Associated with 8.5 Million Non-Compliant Excise Products Seized Across UAE...

FTA Conducts 103,680 Inspection Visits in Six Months, Up 21% AED 174 Million in Tax Liabilities and Administrative Penalties Associated with 8.5 Million Non-Compliant Excise Products Seized Across UAE...

Why it matters: VAT errors often arise from transaction coding, tax-invoice evidence, place-of-supply rules and incomplete reconciliations.

3. Federal Tax Authority Wins SAP Global Innovation Award for Implementing Corporate Tax through the EmaraTax Digital Platform

Dubai, 30 July 2026: The Federal Tax Authority (FTA) has won the SAP Global Innovation Award 2026 in the Services Superstar category for its implementation of Corporate Tax through the EmaraTax digital tax services platform.

Why it matters: VAT errors often arise from transaction coding, tax-invoice evidence, place-of-supply rules and incomplete reconciliations.

Recommended action checklist

  • Reconcile VAT returns to the general ledger and customs records.
  • Check tax invoices, reverse charge entries and input-tax recovery.
  • Correct errors through the appropriate disclosure process where required.

Management takeaway: A disciplined VAT reconciliation and evidence review is the most effective way to reduce recurring filing errors and audit exposure.

Corporate Business Management Consultants
04September 2026 · Page 7

Free Zone Watch, Federal Tax Authority and Dubai Police Seize 3.5 Million Non-Compliant Excise Goods…

CBMC editorial summary. The following points are drawn from current official publications and verified source notes available to the newsletter system. They are presented for general information and should be checked against the linked primary material before action is taken.

1. Federal Tax Authority and Dubai Police Seize 3.5 Million Non-Compliant Excise Goods Packages

July 2026: The Federal Tax Authority (FTA) announced that inspection campaigns carried out in cooperation with the General Department of Criminal Investigation of Dubai Police during the first half of 2026 resulted in the seizure of 3,587,315 non-compliant packages of excise goods and the issuance of 59 seizure reports against several establishments and individuals. The campaigns formed part of the two entities’ joint efforts to enhance tax compliance and combat tax evasion.

Why it matters: Free-zone tax treatment depends on satisfying conditions throughout the tax period and maintaining evidence of qualifying activity and substance.

2. FTA Conducts 103,680 Inspection Visits in Six Months, Up 21% AED 174 Million in Tax Liabilities and Administrative Penalties Associated with 8.5 Million Non-Compliant Excise Products Seized Across UAE Markets During First Half of 2026

Abu Dhabi, 11August 2026: The Federal Tax Authority (FTA) conducted approximately 103,680 field inspection visits across local markets during the first six months of 2026, compared to approximately 86,000 inspection visits during the first half of last year, representing a 21% increase.

Why it matters: Free-zone tax treatment depends on satisfying conditions throughout the tax period and maintaining evidence of qualifying activity and substance.

3. Number of Retail Outlets Connected to Digital Tourist VAT Refund System Reaches More Than 19,300

Abu Dhabi, 5 August 2026: The Federal Tax Authority (FTA) has confirmed that the Digital Tourist VAT Refund System continues to expand across the UAE, delivering strong operational results during the first half of 2026.

Why it matters: Free-zone tax treatment depends on satisfying conditions throughout the tax period and maintaining evidence of qualifying activity and substance.

Recommended action checklist

  • Track qualifying and non-qualifying revenue throughout the period.
  • Review substance, outsourcing and transfer-pricing evidence.
  • Escalate threshold risks before the year-end close.

Management takeaway: Monitor qualifying-income and substance conditions during the year rather than waiting until the tax return is prepared.

Corporate Business Management Consultants
05September 2026 · Page 8

Business Advisory & Strategy, Ministry of Finance Announces Extension of Small Business…

CBMC editorial summary. The following points are drawn from current official publications and verified source notes available to the newsletter system. They are presented for general information and should be checked against the linked primary material before action is taken.

1. Ministry of Finance Announces Extension of Small Business…

August 7, 2026 Ministry of Finance Announces Extension of Small Business…

Why it matters: Management should translate the external development into cash-flow, governance, risk and decision making actions.

2. FTA Confirms Taxable Persons Eligible for the Small Business Relief Must Submit Simplified Corporate Tax Returns Within Prescribed Legal Deadline

Abu Dhabi, 3 August 2026: The Federal Tax Authority (FTA) has emphasised that Taxable Persons eligible for the Small Business Relief must continue to fulfil all their obligations under the Corporate Tax Law for each tax period. These obligations include registering for Corporate Tax, submitting simplified tax returns, and maintaining all relevant records to support the accuracy of the information provided in their tax returns or any other documents required to be submitted.

Why it matters: Management should translate the external development into cash-flow, governance, risk and decision making actions.

3. Ministry of Finance Participates in First BRICS Finance…

August 12, 2026 Ministry of Finance Participates in First BRICS Finance…

Why it matters: Management should translate the external development into cash-flow, governance, risk and decision making actions.

Recommended action checklist

  • Quantify the financial and operational effect.
  • Assign actions, owners and deadlines.
  • Review progress through management reporting.

Management takeaway: Translate regulatory and market developments into quantified management decisions, ownership and follow-through.

Corporate Business Management Consultants
06September 2026 · Page 9

Compliance Calendar, Federal Tax Authority and Dubai Police Seize 3.5 Million Non-Compliant Excise Goods…

CBMC editorial summary. The following points are drawn from current official publications and verified source notes available to the newsletter system. They are presented for general information and should be checked against the linked primary material before action is taken.

1. Federal Tax Authority and Dubai Police Seize 3.5 Million Non-Compliant Excise Goods Packages

July 2026: The Federal Tax Authority (FTA) announced that inspection campaigns carried out in cooperation with the General Department of Criminal Investigation of Dubai Police during the first half of 2026 resulted in the seizure of 3,587,315 non-compliant packages of excise goods and the issuance of 59 seizure reports against several establishments and individuals. The campaigns formed part of the two entities’ joint efforts to enhance tax compliance and combat tax evasion.

Why it matters: Missing a filing or registration requirement can create penalties, operational disruption and unnecessary remediation work.

2. FTA Confirms Taxable Persons Eligible for the Small Business Relief Must Submit Simplified Corporate Tax Returns Within Prescribed Legal Deadline

Abu Dhabi, 3 August 2026: The Federal Tax Authority (FTA) has emphasised that Taxable Persons eligible for the Small Business Relief must continue to fulfil all their obligations under the Corporate Tax Law for each tax period. These obligations include registering for Corporate Tax, submitting simplified tax returns, and maintaining all relevant records to support the accuracy of the information provided in their tax returns or any other documents required to be submitted.

Why it matters: Missing a filing or registration requirement can create penalties, operational disruption and unnecessary remediation work.

3. FTA Conducts 103,680 Inspection Visits in Six Months, Up 21% AED 174 Million in Tax Liabilities and Administrative Penalties Associated with 8.5 Million Non-Compliant Excise Products Seized Across UAE...

FTA Conducts 103,680 Inspection Visits in Six Months, Up 21% AED 174 Million in Tax Liabilities and Administrative Penalties Associated with 8.5 Million Non-Compliant Excise Products Seized Across UAE...

Why it matters: Missing a filing or registration requirement can create penalties, operational disruption and unnecessary remediation work.

Recommended action checklist

  • Maintain a legal-entity compliance calendar.
  • Set reminders before each statutory deadline.
  • Keep submission and payment evidence in a central file.

Management takeaway: Use one central compliance calendar with named owners, advance reminders and proof of every submission and payment.

Corporate Business Management Consultants
SOURCES & CONTACTSeptember 2026 · Page 10

Trusted references behind this issue

Selected official publications and regulatory guidance used by the CBMC editorial desk.

Corporate Business Management Consultants

Your trusted partner in compliance and governance

Dubai, United Arab Emirates

Issued for general information only. It is not legal, tax or accounting advice. Please obtain advice based on your specific circumstances.