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Economic Substance Regulation

ESR Record Keeping Services in Dubai

Substance you cannot evidence is substance you did not have, as far as the Regulatory Authority is concerned. JPA builds and maintains your ESR record-keeping system — board minutes, CIGA proof, payroll, premises and spend — kept organised and audit-ready for the years a review can reach back.

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  • FTA-Approved Tax Agent
  • Trusted by 1,500+ UAE businesses
  • Partner-led since 2001
Why ESR Record Keeping Services in Dubai with JPA
Overview

Why ESR Record Keeping Services in Dubai with JPA

Substance you cannot evidence is substance you did not have, as far as the Regulatory Authority is concerned. JPA builds and maintains your ESR record-keeping system — board minutes, CIGA proof, payroll, premises and spend — kept organised and audit-ready for the years a review can reach back.

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What's Included

Everything You Need, Handled

Document Inventory

We list every record the substance test demands and map what you hold against what you still need to capture.

Governance Archive

We maintain board minutes, attendance registers and resolutions that evidence UAE direction and management each year.

CIGA Trail

We keep contracts, deliverables and staff allocations that show Core Income-Generating Activities happened in the UAE.

Resource Records

We retain payroll, tenancy agreements, utility bills and expenditure proof to support adequacy of people and premises.

Retention Compliance

We store records for at least six years from the end of the relevant period, the window in which a review can occur.

Audit-Ready Files

We organise everything so that, if the Regulatory Authority requests information, you can respond fully within days, not weeks.

How It Works

A Clear, Partner-Led Process

  1. 01

    Map

    We identify the records each Relevant Activity requires you to keep.

  2. 02

    Organise

    We structure and index your evidence by year and by test limb.

  3. 03

    Maintain

    We update the archive each period as new records are created.

  4. 04

    Ready

    We keep the file responsive to any Authority information request.

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Related Services

ESR Report Preparation Services in DubaiUAE ESR report preparation — relevant income, CIGAs, staff, premises and expenditure evidenced and compiled to satisfy the economic substance test for the Regulatory Authority. JPA, Dubai.ESR Test & Assessment Services in DubaiPass the UAE economic substance test — directed-and-managed, core income-generating activities, adequate staff, premises and spend. JPA assesses and closes your ESR gaps in Dubai.ESR Registration Services in DubaiUAE ESR registration and notification on the Ministry of Finance portal — identify Relevant Activities, register your licensee and meet every economic substance deadline with JPA.
FAQ

Frequently Asked Questions

How long must ESR records be kept in the UAE?+
Records supporting the substance test and the report should be retained for at least six years from the end of the relevant financial period. The Regulatory Authority can request information within this window, so the evidence must remain accessible throughout.
What ESR records do we actually need to keep?+
Board minutes and attendance, contracts and deliverables evidencing CIGAs, payroll and employee records, premises tenancy and utilities, expenditure proof, outsourcing agreements, and the financial statements behind the relevant income — everything that proves the test was met.
What happens if we cannot produce records on request?+
Inability to evidence substance is treated as a failure of the test, exposing you to the AED 50,000 penalty and information exchange with foreign authorities. Strong record keeping is the cheapest insurance against a substance challenge.
Can JPA hold and manage these records for us?+
Yes. We build a structured, indexed ESR archive, update it each period, and keep it audit-ready, so any Federal Tax Authority or Regulatory Authority request is answered quickly and completely.
FTA-Approved Tax Agent

Ready to Get Started?

Book a free 15-minute consultation with a JPA advisor — no obligation, just clear answers.

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