Professional Standards for Tax Agents
View the Document: FTA Decision No. 1 of 2024 - Issued 15 of Jan 2024 - (Effective 1 July 2024)
Important Notice
The above extract…
Tax Groups
This guide (CTGTGR1 of 2024) provides guidance on the taxation of two or more juridical Resident Persons that form a Tax Group, particularly on the following aspects:
What…
Registration of Natural Persons
This guide (CTGRNP1 of 2023) provides guidance on registration of natural persons in the UAE for Corporate Tax purposes, particularly on the following aspects:
The Tax…
Determining the Requirements for the Registration of the Unincorporated Partnership and Determining the Distributive Shares of Partners in an Unincorporated Partnership for the purposes of Federal Decree-Law No. 47 of…
Professional Development Requirements for Natural Person Tax Agents - Issued 13 of Dec 2023 - (Effective 1 January 2024)
View the Document: FTA Decision No. 15 of 2023
Important Notice…
Taxation of Extractive Business and Non-Extractive Natural Resource Business
This guide (CTGEPX1 of 2023) provides guidance on Extractive Businesses and Non-Extractive Natural Resource Businesses for Corporate Tax purposes, particularly on…
Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds
This guide (CTGEPF1 of 2023) provides guidance on Exempt Persons status for Corporate Tax purposes, particularly on the following…
Taxation of Natural Persons under the Corporate Tax Law
This guide (CTGTNP1 of 2023) provides guidance on the taxation of natural persons under the Corporate Tax Law, particularly on the…
Taxation of Foreign Source Income
This guide (CTGFSI1 of 2023) provides guidance on the taxation of foreign source income under the Corporate Tax Law, particularly on the following aspects:
Relevance…
Fees for the Services Provided by the Federal Tax Authority
View the Document: Cabinet Decision No. 65 of 2020 – Issued 1 October 2020 (Effective 1 November 2020); Cabinet Decision…
Accounting Standards and Interaction with Corporate Tax
This guide (CTGACS1 of 2023) provides guidance on the interaction of Accounting Standards with Corporate Tax, particularly on the following aspects:
Preparation of…
Regarding 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…