Additional Conditions for a Juridical Person to be Eligible for Registration as a Tax Agent
View the Document: FTA Decision No. 14 of 2023 - Issued 16 August 2023 – (Effective from 1 December 2023)
Important Notice
The above extract has been provided for reference only and is based on information available in the public…
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View the Document: TAXP006 - Issuance of Tax Procedures Executive Regulation
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, which is subject to change. This does not constitute any form of advice or recommendation and therefore cannot…
Conditions for Qualifying Investment Funds for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued 18 July 2023 – (Effective from day following publication in the Official Gazette)
The Cabinet has decided:
Having reviewed the Constitution,
Pursuant to what was presented by the Minister of Finance…
The Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued 10 July 2023 – (Effective 1 August 2023)
Cabinet Decision No. 10 of 2024 – Issued 22 February 2024 – (Effective 1 March 2024)
The Cabinet has decided:
Having reviewed the…
Executive Regulation of Federal Decree-Law No. 28 of 2022 on Tax Procedures
View the Document: Cabinet Decision No. 74 of 2023
Related Materials
Cabinet Decision No. 17 of 2026
Federal Decree-Law No. 28 of 2022
Important Notice
The above extract has been provided for reference only and is based on information available in…
Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree Law No. 47 of 2022 on the Taxation of Corporations and Businesses
View the Document: Ministerial Decision No. 139 of 2023
Related Materials
Cabinet Decision No. 100 of 2023
Cabinet Decision No. 55 of 2023 (Repealed)
Ministerial Decision No. 336 of…
Determination of a Non-Resident Person’s Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Issued 30 May 2023 – (Effective from 1 June 2023)
The Cabinet has decided:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of…
On Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
View the Document: Cabinet Decision No. 55 of 2023
Related Materials
Cabinet Decision No. 100 of 2023
Ministerial Decision No. 336 of 2025
Ministerial…
On the General Rules for Determining Taxable Income 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…
On Business Restructuring 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 Decree-Law No. 13 of…
On Transfers Within a Qualifying Group 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…
On Unincorporated Partnership, Foreign Partnership and Family Foundation 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…