Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses Issued 7 Apr 2023 – (Effective on 15 Apr 2023)
The Cabinet has decided
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers,…
Conditions for Change in Tax Period for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses Issued 7 April 2023 (Effective from 1 June 2023) The Chairman of the Board of Directors of the Federal Tax Authority has decided: Having reviewed the Constitution, Federal Decree-Law No. 13 of…
Tax Deregistration Timeline for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses Issued 7 April 2023 (Effective from 1 June 2023) The Chairman of the Board of Directors of the Federal Tax Authority has decided: Having reviewed the Constitution, Federal Decree-Law No. 13 of 2016 on the…
Provisions of Exemption from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued 7 April 2023 (Effective from 1 June 2023)
The Chairman of the Board of Directors of the Federal Tax Authority has decided:
Having reviewed the Constitution,
Federal Decree-Law No. 13…
On Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Minister of State for Financial Affairs:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,
Federal Law No.…
On the Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person
Minister of State for Financial Affairs:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers and its amendments,
Federal Decree-Law No. 13 of…
Concerning Exception from Tax Registration for the Purpose of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses Minister of State for Financial Affairs: Having reviewed the Constitution, Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments, Federal Decree-Law No. 13…
On Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency
The Minister of State for Financial Affairs:
Having reviewed the Constitution,
Federal Law No. (1) of 1972 on the Competencies of the Ministries and Powers of the Ministers, and its amendments,
Federal Decree-Law No. (13) of…
Determination of the Amount of Annual Income Subject to Corporate Tax
Issued 30 Dec 2022 (Effective 1 Feb 2023)
The Cabinet has decided:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers, and its amendments,
Federal Decree-Law No. 13 of 2016…
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
His Highness Sheikh Mohamed bin Zayed Al Nahyan, President of the United Arab Emirates, has issued the following Decree-Law:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,…
Determination of Tax Residency
Issued 2 Sept 2022 (Effective 1 Mar 2023)
The Cabinet has decided:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of the Ministries and Powers of the Ministers and its amendments,
Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax…
Controls and Procedures for Paying Administrative Penalties by Instalments, and Waiving and Refunding Administrative Penalties
View the Document: Cabinet Decision No. 105 of 2021 - Issued 28 December 2021
Important Notice
The above extract has been provided for reference only and is based on information available in the public domain at the time of publication,…
