CIT Test 1 2025 SBA

Sahara Co, registered in mainland, sells laptops within mainland UAE and in Freezones. The net income from mainland sales was AED 4.5 M and the net income from freezones sales was AED 3 M.

• AED 371,250

• AED 236,250

• AED 641,250

• AED Nil

Which ONE of the following is NOT a UAE tax resident Juridical Person?

• A Company incorporated in Country U centrally

  managed and controlled from the UAE

• A company incorporated and managed from

  Country S earning income from its UAE branch

• A company incorporated in the UAE

  centrally managed and controlled from Country F

• A company Incorporated in the UAE managed and controlled from Country Z with taxable income less than AED 375,000

Identify which ONE of the following natural persons are Tax resident Taxable persons?

• Mr Smith resides in Country A runs an e-commerce business generating revenue of AED 1.2 million from sales to in the UAE and worldwide

• Mrs Smith earns a salary of AED 800,000 and runs a part time business in the UAE earning revenues of AED 250,000 per calendar year

• Mr Taha opened a retail shop in UAE on 1 July earns revenue of AED 1.1 million in the first twelve months

• Mrs Sheila runs two businesses in UAE revenue of each business is AED 600,000 in the calendar year

Which of the following TWO would be deemed a nexus in the UAE for a non resident?

• A non resident Bank earning service fees from installing and operating ATM machines in UAE malls

• Earning revenue from a factory used to conduct its core business activity

• Earning revenue from the ownership and disposal of shares in UAE companies

• Earning revenue from renting land it purchased in Abu Dhabi

Which ONE of the following will constitute a PE in the UAE for a non resident in the year ended 31 December 2025

• A factory established on the 1 September 2025 to conduct its core business activities

• A warehouse Purchased in July 2024 used to store inventory for resale

• An office building acquired for investment purposes on 1 January 2025

• A workshop established on the 1 June 2005 used to conduct the trading activities of the Non resident.