Author
Wahaj Siddiqui
Managing Director, Oblique Consult. Over 18 years in corporate finance and tax advisory, including KPMG, Etihad Airways, Al Hilal Bank and Emirates Airlines, across external audit, financial reporting, internal audit and tax leadership.
Wahaj writes and maintains the guides and calculators on this site. Each one is written against the official text (the FTA, ZATCA and Ministry of Finance publications, and the IFRS standards) and updated when the rules move. More about his firm at Oblique Consult.
Guides
- Depreciation rates in the UAE and Saudi Arabia (2026) · 10 Nov 2026
- Moving assets inside a UAE group without triggering tax: qualifying group relief and restructuring relief · 20 Oct 2026
- The 30% EBITDA interest cap in UAE Corporate Tax: how much of your finance cost actually deducts · 20 Oct 2026
- VAT voluntary disclosure in the UAE: when Form 211 is mandatory, and what it costs by year · 20 Oct 2026
- Free zone vs mainland in the UAE: the tax comparison founders actually need · 20 Oct 2026
- Partial exemption in UAE VAT: apportioning input tax when you make exempt supplies · 20 Oct 2026
- VAT on UAE real estate: zero-rated, exempt and standard — and why the difference decides your input VAT · 20 Oct 2026
- Tax losses under UAE Corporate Tax: carry-forward, the 75% cap, and the continuity tests · 20 Oct 2026
- Transfer pricing documentation in the UAE: who files what, and when · 20 Oct 2026
- Cash basis or accrual basis for UAE Corporate Tax: who gets the choice and who shouldn't take it · 20 Oct 2026
- Who actually needs an audit in the UAE — and what Corporate Tax changed · 20 Oct 2026
- The reverse charge in UAE VAT: when you are your own supplier · 20 Oct 2026
- Branch or subsidiary in the UAE: the tax and legal mechanics of each route · 20 Oct 2026
- Holding companies under UAE Corporate Tax: the participation exemption, explained · 20 Oct 2026
- Paying yourself from your UAE company: salaries, dividends and Article 36 · 20 Oct 2026
- ZATCA e-invoicing Phase 2: integration, waves, and what your invoices must carry · 20 Oct 2026
- UAE Corporate Tax penalties: what late registration, filing and payment actually cost · 20 Oct 2026
- VAT bad-debt relief in the UAE: reclaiming the 5% on invoices that will never be paid · 20 Oct 2026
- Free zone 0% Corporate Tax: what a Qualifying Free Zone Person actually is · 20 Oct 2026
- UAE Corporate Tax Small Business Relief: who qualifies, what it actually does, and the catches · 20 Oct 2026
- Input VAT you cannot recover in the UAE · 20 Oct 2026
- FTA tax audits for groups: CT, VAT and the deadlines · 20 Oct 2026
- Reconciling VAT returns with Corporate Tax revenue · 20 Oct 2026
- Intercompany loans in the UAE: arm's length interest · 20 Oct 2026
- UAE tax credit notes: when, what and which return · 20 Oct 2026
- VAT tax groups in the UAE: when grouping pays · 20 Oct 2026
- VAT capital assets scheme: the 10-year adjustment · 20 Oct 2026
- E-invoicing for AED 50m+ firms: the 2027 go-live · 20 Oct 2026
- UAE 15% top-up tax (DMTT): who pays and when · 20 Oct 2026
- Investment property tax depreciation: the 4% rule · 20 Oct 2026
- Foreign-currency invoices: which rate for UAE VAT? · 20 Oct 2026
- Simplified vs full tax invoice: the AED 10,000 rule · 20 Oct 2026
- Invoice without a TRN: can you still claim the VAT? · 20 Oct 2026
- FTA Decision 13: supplier checks before input VAT · 20 Oct 2026
- Can you recover VAT on staff accommodation in the UAE? The MoHRE test from 1 October 2026 · 20 Oct 2026
- Cabinet Decision 149 of 2026: what changes for UAE input VAT recovery from 1 October 2026 · 20 Oct 2026
- UAE Corporate Tax for freelancers and sole establishments: who must register, what counts as business income, and the AED 1 million line · 7 Oct 2026
- VAT on Google Ads, AWS, Microsoft 365 and every SaaS subscription in the UAE · 7 Oct 2026
- WPS payroll compliance in the UAE: how the Wages Protection System actually works · 7 Oct 2026
- VAT for e-commerce in the UAE: place of supply, exports and electronic services · 7 Oct 2026
- Retention money in construction: the accounting and the VAT date of supply · 7 Oct 2026
- Designated zone VAT in the UAE: when goods are outside the scope and when they aren't · 7 Oct 2026
- Intercompany management fees between UAE group entities: pricing, paper and VAT · 7 Oct 2026
- Gift cards and vouchers in the UAE: VAT at issue, VAT at redemption, and the breakage question · 7 Oct 2026
- Loyalty points and rewards: how to account for them under IFRS 15 — and what UAE VAT expects · 7 Oct 2026
- How UAE end-of-service gratuity (EOSB) is calculated · 7 Oct 2026
- Why Hysaab sits on top of your ledger instead of replacing it · 7 Oct 2026
- A month-end close checklist for UAE SMEs · 7 Oct 2026
- UAE VAT and Corporate Tax deadlines, in one place · 7 Oct 2026
- What makes a valid UAE tax invoice — the Article 59 checklist · 7 Oct 2026
- Accounting for Saudi RETT under IFRS: buyers, sellers, developers and clawbacks · 27 Sep 2026
- RETT on share transfers in Saudi real estate companies: the 50% and 30% tests · 27 Sep 2026
- RETT exemptions in Saudi Arabia: every exemption, its conditions and the clawback periods · 27 Sep 2026
- Saudi Real Estate Transaction Tax (RETT): the 5% tax on property transfers, explained · 27 Sep 2026
- FTA VAT audit: what actually happens, and how to prepare your records · 20 Sep 2026
- Composite or mixed supply? Bundled VAT rates in the UAE after 1 October 2026 · 15 Sep 2026
- VAT on cash payments and petty cash in the UAE: the input tax block from 1 October 2026 · 15 Sep 2026
Calculators and checkers
- IFRS 9 ECL provision calculator
- UAE gratuity (EOSB) calculator
- VAT calculator — UAE 5% & KSA 15%
- UAE Corporate Tax estimator
- IFRS 16 lease liability & ROU asset calculator
- IAS 19 actuarial EOSB valuation
- IAS 36 impairment test — value-in-use DCF
- IAS 12 deferred tax schedule
- IFRS 9 effective interest rate (EIR) calculator
- KSA Zakat estimator (ZATCA)
- Free zone de minimis calculator (QFZP)
- Small Business Relief eligibility checker
- UAE VAT penalty estimator
- Loyalty points deferred revenue calculator (IFRS 15)
- KSA withholding tax (WHT) calculator
- UAE Corporate Tax penalty calculator
- UAE VAT registration checker
- VAT bad-debt relief calculator (Article 64)
- Designated zone VAT checker
- E-commerce VAT checker (UAE)
- UAE employee cost calculator
- Participation exemption checker (UAE CT)
- Reverse charge VAT calculator (UAE)
- UAE audit requirement checker
- Tax loss carry-forward calculator (UAE CT)
- Partial exemption calculator (input VAT apportionment)
- UAE real estate VAT checker
- VAT voluntary disclosure penalty calculator
- Interest deduction cap calculator (30% EBITDA)
- Saudi RETT calculator (5% Real Estate Transaction Tax)
- RETT share-transfer checker (Saudi real estate companies)
- Supplier verification checker (FTA Decision 13)
- UAE tax invoice checker (Article 59)
- Foreign-currency invoice VAT converter (AED)
- Investment property 4% tax depreciation calculator
- UAE 15% top-up tax (DMTT) estimator
- VAT capital assets scheme calculator
- UAE e-invoicing deadline checker
- Intercompany loan interest calculator (UAE TP)
- VAT to Corporate Tax revenue reconciliation
- FTA objection deadline calculator (40 business days)
- UAE depreciation calculator (straight-line, reducing balance, KSA tax)