Corporate tax return filing in the United Arab Emirates (UAE) involves submitting a report to the relevant tax authority that outlines the income and expenses of a company for a specific tax period. This filing is completed by the taxable person, providing information about corporate tax liability and payment in accordance with the Corporate Tax Law. The tax return must be filed within the specified period designated by the tax authority. Additionally, if requested, the taxpayer must provide any additional information, documents, or records to the tax authority to ensure compliance with tax regulations.