Risk Level: High
The Dormant Company Filing Blackout
"Can a company with 0.00 AED revenue face a 10,000 AED penalty in 30 seconds?"
The Scenario
A residency-visa holder keeps a 'sleeping' Free Zone company purely for visa purposes. Since there was no business activity or bank movement in 2025, they ignore the 2026 Corporate Tax filing deadline.
Statutory Penalty
A fixed 10,000 AED administrative penalty for failure to file a Tax Return (even a 'Nil' return) by the deadline.
Reference: Article 53 of Decree-Law No. 47 & Cabinet Decision 75
The Arakan Forensic Fix
Arakan’s 'Dormancy-Guard' automates 'Nil' return submissions for inactive licenses, ensuring residency remains compliant for zero-revenue entities.
- Real-time Monitoring
- Audit-Ready Logs
- Statutory Mapping