Cabinet Decision No 142 of 2024 on Top up Tax on Multinational Enterprises

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Ministerial Decision No. 302 of 2024 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

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Ministerial Decision No. 301 of 2024 On Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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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

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Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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Cabinet Decision No.75 and amendments. of 2023 The Administrative Penalties for Violations Related to the Application of Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses

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Federal Tax Authority Decision No. 16 of 2023 - Issued 15 of Dec 2023 - (Effective 1 June 2023) On 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 2022 on the Taxation of Corporations and Businesses and its amendments

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Cabinet Decision No. 100 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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Cabinet Decision No. 37 of 2023 on Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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Federal Tax Authority Decision No. 3 of 2024 – Issued 22 February 2024 on The Timeline specified for Registration of Taxable Persons for Corporate Tax for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments

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Cabinet Decision No. 81 of 2023 on the Conditions for Qualifying Investment Funds

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Ministerial Decision No. 247 of 2023 On Issuance of Tax Residency Certificate for the Purposes of International Agreements

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Federal Tax Authority Decision No. 13 of 2023 On Determination of Conditions for Conversion of Amounts Quantified in a Currency other than the United Arab Emirates Dirham for the Purposes of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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Federal Tax Authority Decision No. 12 of 2023 on Conditions for Forming the Tax Group by Subsidiaries of a Government Entity for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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Federal Tax Authority Decision No. 11 of 2023 on Requirements of Submitting a Declaration for Exempt Persons for purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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Ministerial Decision No. 133 of 2023 of Business Restructuring Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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Ministerial Decision No. 132 of 2023 of Transfers Within a Qualifying Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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Ministerial Decision No. 125 of 2023 of Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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Ministerial Decision No. 115 of 2023 on Private Pension Funds and Private Social Security Funds

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Ministerial Decision No. 116 of 2023 on Participation Exemption for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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Ministerial Decision No. 114 of 2023 on Accounting Standards and Methods for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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Cabinet Decision No. 49 of 2023 on Specifying the Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax

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Ministerial Decision No. 105 of 2023 of 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

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Ministerial Decision No. 97 of 2023 on Requirements for Maintaining Transfer Pricing Documentation

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Ministerial Decision No. 83 of 2023 on 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 for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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Ministerial Decision No. 82 of 2023 on Determination of Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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Federal Tax Authority Decision No. 7 of 2023 On provisions of Exemption from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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Federal Tax Authority Decision No. 6 of 2023 On Tax Deregistration Timeline for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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Federal Tax Authority Decision No. 5 of 2023 On Conditions for Change in Tax Period for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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Ministerial Decision No. 73 of 2023 on the Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

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Ministerial Decision No. 68 of 2023 on Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person

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Ministerial Decision No. 43 of 2023 on Exception from Tax Registration

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Cabinet Decision No. 116 of 2022 on the Determination of the Amount of Annual Income Subject to Corporate Tax

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Federal Decree-Law No. 47 of 2022 on Taxation of Corporations and Businesses

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Cabinet Decision No. 85 of 2022 on Determination of Tax Residency– Issued 2 Sept 2022 (Effective 1 Mar 2023)

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