One-man FZCO and salary/remuneration

[USDT]

FZCO company with a single owner/employee pays a salary based on a standard employment contract (provided by IFZA) for performing the duties of a general manager. The accounting firm is currently preparing tax reports and claims that since the company has only one person, paying a salary will be classified as disallowed expenses and should instead be reported as remuneration. This claim seems questionable to me. Are they correct?