On Tax 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,…
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…
Private Clarifications
This guide (TPGPC1 of 2024) provides guidance on the nature of private clarifications (“Clarification”) and the process to apply for a Clarification, particularly on the following aspects:
The…
Tax Assessment Reviews
This Public Clarification (TAXP008) clarifies the instances in which a person may submit a request for a tax assessment review.
Federal Decree-Law No. 28 of 2022 on…
Tax Returns
This guide (CTGTXR1 of 2024) covers the following:
Filing and completing a Corporate Tax Return, and
An overview of the information to provide in response to each field…
Grace period to update information in tax records
This Public Clarification (TAXP007) provides information regarding the special dispensation for updating records with the FTA.
View the Document: Tax Procedures Public…
Real Estate Investment for Natural Persons
This guide (CTGREI1 of 2024) includes guidance on the following:
To natural persons that derive Real Estate Investment income; and
On the application of…
Tax Resident and Tax Residency Certificate
This guide (TPGTR1 of 2024) includes guidance on the UAE tax residency rules, particularly on the following aspects:
How a Person can determine whether…
Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for certain Tax Periods
This Public Clarification (CTP004) clarifies the new deadline by which certain…
Postponement of the Deadline to File a Tax Return and Settle the Corporate Tax Payable for Certain Tax Periods for the Purposes of Federal Decree-Law No. 47 of 2022 on…
Determination of Taxable Income
This guide (CTGDTI1 of 2024) includes guidance on determining Taxable Income and calculating Corporate Tax Payable under the Corporate Tax Law, particularly on the following aspects:…
First Tax Period of a juridical person
This Public Clarification (CTP003) clarifies the first Tax Period under the Corporate Tax Law for:
A juridical person that is a Taxable Person…