Economic Substance Regulation

ESR Report Preparation Services in Dubai

The ESR report is your evidence file — it must show the Regulatory Authority that you genuinely met the substance test. JPA compiles a complete, defensible report: relevant income, CIGAs, headcount, premises, expenditure and board governance, all supported by documents that stand up to scrutiny.

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FTA-Approved Tax Agent
Trusted by 1,500+ UAE businesses
Partner-led since 2001

Overview

Why ESR Report Preparation Services in Dubai with JPA

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What's Included

Everything You Need, Handled

Income Quantification

We isolate the relevant income earned from each Relevant Activity and reconcile it to your audited or management accounts.

CIGA Evidence Pack

We document the Core Income-Generating Activities performed in the UAE, mapping each to staff, contracts and outputs.

Resource Documentation

We capture full-time employees, qualifications, premises, tenancy and operating expenditure to evidence adequacy.

Governance Records

We assemble board minutes, attendance and resolutions that prove the entity was directed and managed in the UAE.

Outsourcing Support

Where activities are outsourced, we attach service agreements and proof of UAE-based delivery and supervision.

Report Compilation

We draft the full report in the exact data fields the Ministry of Finance portal requires, ready for submission.

How It Works

A Clear, Partner-Led Process

01
Collect
We gather financials, contracts, payroll and governance records.
02
Analyse
We map income and activities to the substance requirements.
03
Compile
We draft the report and assemble the supporting evidence.
04
Review
We quality-check every field before it goes to submission.

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Related Services

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 Submission Services in DubaiAccurate UAE ESR submission on the Ministry of Finance portal — notification and report filed within deadline, acknowledgements retained, penalties avoided. JPA handles your ESR filing in Dubai.ESR Record Keeping Services in DubaiUAE ESR record keeping — retain board minutes, CIGA evidence, payroll, premises and expenditure records for the required period, audit-ready for the Regulatory Authority. JPA, Dubai.

FAQ

Frequently Asked Questions

Which licensees must file an ESR report?+

Any licensee that earned relevant income from a Relevant Activity during the period must file a report — unless it is an Exempted Licensee. The report is due within twelve months of the financial year-end, six months after the notification.

What information goes into the ESR report?+

The amount and type of relevant income, the Core Income-Generating Activities undertaken, the entity’s employees, premises and expenditure, details of any outsourcing, and the financial statements covering the period. We compile all of it to portal specification.

What happens if our report shows we failed the test?+

A failed substance test attracts an AED 50,000 penalty for the first year and exchange of information with foreign tax authorities. We help you present an accurate position and, where substance was genuinely met, evidence it fully to avoid an unwarranted fail.

Do we need audited accounts for the report?+

Audited financials are not always mandatory, but the income and expenditure in the report must be supportable. Reliable management accounts or an audit make the figures far more defensible if the Regulatory Authority reviews your file.

FTA-Approved Tax Agent

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

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