Qualifying Activities and Excluded Activities 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…
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Financial Statements and Related Audit Requirements for a Tax Group
This Public Clarification (CTP007) clarifies how the Aggregated Financial Statements should be prepared and the associated audit requirements for such Aggregated Financial Statements, particularly on the following:
The aggregated Financial Statements for the purposes of determining the Taxable Income of the Tax Group for Corporate…
Private Clarifications
This guide (TPGPC1 of 2025) provides guidance on the nature of private clarifications (“Clarification”) and the process to apply for a Clarification, particularly on the following aspects:
The nature of a Clarification,
Who is eligible to apply for a Clarification,
The instances where a Clarification will not be provided or rejected, and
The…
Determination of the Requirements for Preparing and Maintaining Audited Special Purpose Financial Statements for a Tax Group for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
View the Document: FTA Decision No. 7 of 2025 – Issued 16 July 2025 – (Effective for…
Waiver of Administrative Penalty for failing to submit a Corporate Tax registration application within a specified deadline
This Public Clarification (CTP006) clarifies the criteria by which Taxable Persons and certain categories of Exempt Persons can have the late registration administrative penalty waived and, if applicable, refunded.
View the Document: Corporate Tax Public Clarification | CTP006…
Depreciation Adjustments for Investment Properties held at Fair Value 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,…
Taxation of Family Foundations
This guide (CTGFF1 of 2025) is designed to provide general guidance on the taxation of Family Foundations, particularly on the following aspects:
The requirements to qualify as a fiscally transparent Family Foundation,
A general understanding of how the Corporate Tax Law treats Family Foundations,
Information about how the Corporate Tax Law…
Determining the Tax Compliance Requirements for Unincorporated Partnerships, Foreign Partnerships and Family Foundations for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
View the Document: FTA Decision No. 5 of 2025 – Issued 19 May 2025 – (Effective 1 July 2025)
Related Materials
Cabinet…
An Unincorporated Partnership That is Treated as a Taxable Person in Its Own Right for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
The Cabinet: − Having reviewed the Constitution, − Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and…
Exempting Certain Persons from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
The Cabinet:
Having reviewed the Constitution,
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments,
Pursuant to what was presented by the Minister of Finance…
Taxation of investors in a Real Estate Investment Trust (REIT) that is exempt from Corporate Tax as a Qualifying Investment Fund
This Public Clarification (CTP005) clarifies the taxation of investors in a REIT that is exempt from Corporate Tax as a Qualifying Investment Fund, particularly on the following:
The income that will be taxed in…
Conditions to Exempt Certain Real Estate Investment Trusts from Corporate Tax
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. 47 of 2022 on the Taxation of Corporations and Businesses, and…