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 they are a Resident Person for Corporate Tax purposes,
How a Person can determine whether they are a UAE Tax Resident under domestic law,
How…
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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 Taxable Persons are required to file a Tax Return and settle the Corporate Tax Payable with the FTA for Corporate Tax purposes, and to whom…
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 the Taxation of Corporations and Businesses and its amendments
Issued 25 September 2024 (Effective from 25 September 2024)
The Chairman of the Board of Directors…
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:
The adjustments required to be made to the Accounting Income for determining the Taxable Income under the Corporate Tax Law, and
The adjustments required to…
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 and is subject to the provisions of the Commercial Companies Law.
A Non-Resident Person who is a juridical person who has a Permanent Establishment.
A…
The definition of ‘Related Parties’ where there is a common ownership and/or Control through a Government Entity
This Public clarification (CTP002) explains the application of the Related Parties definition as per Article 35 of the Corporate Tax Law to structures where common ownership and/or Control is by virtue of the UAE Federal Government or a…
The Refund of Fees of Private Clarification Request
View the Document: FTA Decision No. 5 of 2024 – Issued 19 July 2024 – (Effective 1 August 2024)
Related Materials
FTA Decision No. 2 of 2026
FTA Decision No. 2 of 2025
FTA Decision No. 4 of 2024
Tax Procedures Guide | TPGPC1…
Amending the Authority’s Policy on Issuing Clarifications and Directives
View the Document: FTA Decision No. 4 of 2024 – Issued 12 June 2024 – (Effective 1 July 2024)
Related Materials
FTA Decision No. 2 of 2026
FTA Decision No. 2 of 2025
FTA Decision No. 5 of 2024
Tax Procedures Guide |…
Registration Timelines for Taxable Persons for Corporate Tax
This Public Clarification (CTP001) clarifies the timeline when a Taxable Person is required to submit a Tax Registration application to the FTA for Corporate Tax purposes.
View the Document: Corporate Tax Public Clarification | CTP001
Related Materials
Ministerial Decision No. 43 of 2023
FTA Decision No.…
Free Zone Persons
This guide (CTGFZP1 of 2024) includes guidance on the application of the Corporate Tax Law to Free Zones and Free Zone Persons, particularly on the following aspects:
The conditions required to be met for a Free Zone Person to be a Qualifying Free Zone Person (“QZFP”) and benefit from the 0% Corporate…
Investment Funds and Investment Managers
This guide (CTGIFM1 of 2024) provides guidance on the UAE Corporate Tax treatment for investment funds, investors, and investments with the assistance of Investment Managers, and sets out the following:
An overview of the meaning of Qualifying Investment Fund and Investment Manager,
Conditions for a Qualifying Investment Fund to be…
Business Restructuring Relief
This guide (CTGBRR1 of 2024) provides guidance on the Business Restructuring Relief available under Article 27 of the UAE Corporate Tax Law, particularly on the following aspects:
Transactions covered within scope of the relief,
Conditions to be eligible for the relief,
Consequences of electing for the relief,
Circumstances when the relief will…