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…
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…
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…
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…
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…
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:…
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,…