Amending Certain Provisions of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
2
2023-05-12
Explanatory Guide
Explanatory Guide On Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
3
2022-10-10
Federal Decree-Law No. 47 of 2022
Taxation of Corporations and Businesses
4
2022-09-30
Federal Decree-Law No. 28 of 2022
Tax Procedures
Cabinet Decisions
Sl No
Date of Issue
Decision No
Title/Description
Link to Download
1
2024-02-22
Cabinet Decision No. 10 of 2024
The Administrative Penalties for Violations (Amendment of CD No. 75 of 2023))
2
2023-10-25
Cabinet Decision No. 100 of 2023
Determining Qualifying Income for the Qualifying Free Zone Person
3
2023-07-18
Cabinet Decision No. 81 of 2023
Conditions for Qualifying Investment Funds
4
2023-07-10
Cabinet Decision No. 75 of 2023
Administrative Penalties for Violations
5
2023-07-10
Cabinet Decision No. 74 of 2023
Executive Regulation of Federal Decree-Law No. (28) of 2022 on Tax Procedures
6
2023-05-30
Cabinet Decision No. 56 of 2023
Determination of a Non-Resident Person’s Nexus in the State
7
2023-05-30
Cabinet Decision No. 55 of 2023
Determining Qualifying Income for the Qualifying Free Zone Person
8
2023-05-08
Cabinet Decision No. 49 of 2023
Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax
9
2023-04-07
Cabinet Decision No. 37 of 2023
Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
10
2022-12-30
Cabinet Decision No. 116 of 2022
Annual Taxable Income subject to Corporate Tax
11
2022-09-02
Cabinet Decision No. 85 of 2022
Determination of Tax Residency
Ministerial Decisions
Sl No
Date of Issue
Decision No
Title/Description
Link to Download
1
2023-10-27
Ministerial Decision No. 265 of 2023
Qualifying Activities and Excluded Activities
2
2023-10-16
Ministerial Decision No. 247 of 2023
The Issuance of Tax Residency Certificate for the Purposes of International Agreements
3
2023-06-01
Ministerial Decision No. 139 of 2023
Qualifying Activities and Excluded Activities
4
2023-05-29
Ministerial Decision No.134 of 2023
General Rules for Determining Taxable Income
5
2023-05-25
Ministerial Decision No. 133 of 2023
Business Restructuring Relief
6
2023-05-25
Ministerial Decision No. 132 of 2023
Transfers Within a Qualifying Group
7
2023-05-24
Ministerial Decision No. 127 of 2023
Unincorporated Partnership, Foreign Partnership and Family Foundation
8
2023-05-23
Ministerial Decision No. 126 of 2023
General Interest Deduction Limitation Rule
9
2023-05-22
Ministerial Decision No. 125 of 2023
Tax Group
10
2023-05-16
Ministerial Decision No. 120 of 2023
Adjustments Under the Transitional Rules
11
2023-05-10
Ministerial Decision No. 116 of 2023
Participation Exemption
12
2023-05-10
Ministerial Decision No. 115 of 2023
Private Pension Funds and Private Social Security Funds
13
2023-05-09
Ministerial Decision No. 114 of 2023
Accounting Standards and Methods
14
2023-05-04
Ministerial Decision No. 105 of 2023
Determination of the Conditions under which a Person may Continue to be Deemed as an Exempt Person, or Cease to be Deemed as an Exempt Person from a Different Date
15
2023-04-27
Ministerial Decision No. 97 of 2023
Requirements for Maintaining Transfer Pricing Documentation
16
2023-04-10
Ministerial Decision No. 83 of 2023
Determination of the Conditions under which the Presence of a Natural Person in the State would not Create a Permanent Establishment for a Non-Resident Person
17
2023-04-10
Ministerial Decision No. 82 of 2023
Determination of Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements
18
2023-04-03
Ministerial Decision No. 73 of 2023
Small Business Relief
19
2023-03-29
Ministerial Decision No. 68 of 2023
Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person
20
2023-03-10
Ministerial Decision No. 43 of 2023
Concerning Exception from Tax Registration
21
2023-02-22
Ministerial Decision No. 27 of 2023
Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency
FTA Decisions
Sl No
Date of Issue
Decision No
Title/Description
Link to Download
1
2024-02-22
Federal Tax Authority Decision No. 3 of 2024
The Timeline specified for Registration of Taxable Persons for Corporate Tax
2
2023-12-15
Federal Tax Authority Decision No. 16 of 2023
Requirements for the Registration of the Unincorporated Partnership and Determining the Distributive Shares of Partners in an Unincorporated Partnership
3
2023-08-16
Federal Tax Authority Decision No. 13 of 2023
Determination of Conditions for Conversion of Amounts Quantified in a Currency other than the United Arab Emirates Dirham
4
2023-08-16
Federal Tax Authority Decision No. 12 of 2023
Conditions for Forming the Tax Group by Subsidiaries of a Government Entity
5
2023-08-16
Federal Tax Authority Decision No. 11 of 2023
Requirements of Submitting a Declaration for Exempt Persons
