On the Determination of the Conditions under which a Person may Continue to be Deemed as an Exempt Person, or Cease to be Deemed as an Exempt Person from a Different Date for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses Minister of State for Financial Affairs:…
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Requirements for Maintaining Transfer Pricing Documentation 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 the Determination of the Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment for a Non-Resident Person 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 the Determination of Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements 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…
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. 2 of…
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…