Answer:
Yes. All UAE Corporate Tax returns must be filed electronically via the UAE’s EmaraTax online portal https://eservices.tax.gov.ae/#/Logon
Manual or paper submissions are not permitted.
See also:
Practical Guide: How to File a Simplified Corporate Tax Return in EmaraTax: Step-by-Step Guide for Small Businesses in the UAE
Practical Guide: Sample of Completing a Simplified Corporate Tax Return for Small Businesses in the UAE
Legal Basis:
Article 53 of Federal Decree-Law No. 47 of 2022; Article 3 Corporate Tax Guide | CTGTXR1