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
6
2023-04-07
Federal Tax Authority Decision No. 7 of 2023
Provisions of Exemption from Corporate Tax
7
2023-04-07
Federal Tax Authority Decision No. 6 of 2023
Tax Deregistration Timeline
8
2023-04-07
Federal Tax Authority Decision No. 5 of 2023
Conditions for Change in Tax Period
9
2024-09-25
Federal Tax Authority Decision No. 47 of 2022
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 the Taxation of Corporations and Businesses and its amendments
Business Restructuring Relief | Corporate Tax Guide | CTGBRR1
4
April-2024
Qualifying Group Relief Guide | Corporate Tax Guide | CTGQGR1
5
January-2024
Tax Groups Guide | Corporate Tax Guide | CTGTGR1
6
December-2023
Registration of Natural Persons| Corporate Tax Guide |CTGRNP1
7
December-2023
Taxation of Extractive Business and Non- Extractive Natural Resource Business| Corporate Tax Guide | CTGEPX1
8
December-2023
Exempt Persons: Public Benefit Entities, Pension Funds and Social Security Funds | Corporate Tax Guide |CTGEPF1
9
November-2023
Taxation of Natural Persons | Corporate Tax Guide| CTGTNP1
10
November-2023
Taxation of Foreign Source Income | CTGFSI1
11
November-2023
Tax Residency Certificate |Taxpayer User Manual
12
November-2023
Accounting Standards and Interaction with Corporate Tax | CTGACS1
13
October-2023
Transfer Pricing Guide | CTGTP1
14
October-2023
Exempt Income: Dividends and Participation Exemption | CTGEXI1
15
October-2023
Taxable Non-Resident Person | CTGNRP1
16
September-2023
Corporate Tax | General Guide | CTGGCT1
17
August-2023
Registration of Juridical Persons |Corporate Tax Guide | CTGRJP1
18
August-2023
Corporate Tax Guide on Small Business Relief | CTGSBR1
19
August-2023
Tax Procedures Public Clarification | Issuance of a New Tax Procedures Executive Regulation | TAXP006
20
November-2024
Private Clarifications| Tax Procedures|TPGPC1
21
November-2024
Tax Returns| Corporate Tax Guide| CTGTXR1
22
July-2024
Determination of Taxable Income| Corporate Tax Guide| CTGDTI1
23
May-2024
Free Zone Persons| Corporate Tax Guide| CTGFZP1
24
October-2024
Tax Resident and Tax Residency Certificate| Tax Procedures Guide| TPGTR1
25
October-2024
Real Estate Investment for Natural Persons| Corporate Tax Guide| CTGREI1
Cabinet Decisions
SI 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 Fun
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
SI 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
