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,…
The Authority’s Policy on Issuing Clarifications and Directives
View the Document: FTA Decision No. 2 of 2025 – Issued 19 February 2025 – (Effective 1 March 2025)
Related Materials
FTA…
Cases of Extension of the Deadlines for Accepting the Submission of a Tax Assessment Review Request or a Request for Reconsideration
View the Document: FTA Decision No. 1 of 2025…
On the Imposition of Top-up Tax on Multinational Enterprises
The Cabinet:
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of…
User Guide | USEGWB1 of 2024
This guide (USEGWB1 of 2024) provides guidance to help informants in successfully submitting information and leads relating to natural or juridical persons who do…
On the Participation Exemption and Foreign Permanent Establishment Exemption for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses Minister of State for…
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…