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Legislation

Page last updated:: Monday, December 08, 2025
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FTA Decision No. 8 of 2025 on Determining the Timelines of Tax Compliance Requirements for Qualifying Investment Funds and investors in Qualifying Investment Funds
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Issue Date : Sep 18, 2025
Publish Date : Dec 08, 2025
Corporate Tax
pdf

190 KB

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Ministerial Decision 230 of 2025 on Specification of Recognised Price Reporting Agencies
New
Issue Date : Aug 29, 2025
Publish Date : Oct 10, 2025
Corporate Tax
pdf

180 KB

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Ministerial Decision No.229 of 2025 on Qualifying Activities and Excluded Activities
New
Issue Date : Aug 28, 2025
Publish Date : Oct 10, 2025
Corporate Tax
pdf

227 KB

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Ministerial Decision 96 of 2025 on Conditions to Exempt Certain Real Estate Investment Trusts from Corporate Tax
New
Issue Date : Apr 14, 2025
Publish Date : Oct 10, 2025
Corporate Tax
pdf

191 KB

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Ministerial Decision 84 of 2025 on 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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Issue Date : Mar 25, 2025
Publish Date : Oct 10, 2025
Corporate Tax
pdf

200 KB

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Federal Tax Authority Decision No. 7 of 2025 On Determination of the Requirements for Preparing and Maintaining Audited Special Purpose Financial Statements for a Tax Group 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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Issue Date : Jul 16, 2025
Publish Date : Aug 07, 2025
Corporate Tax
pdf

205 KB

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Ministerial Decision No 88 of 2025 on the Commentary and Agreed Administrative Guidance
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Issue Date : Mar 28, 2025
Publish Date : Jul 24, 2025
Corporate Tax
pdf

196 KB

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Cabinet Decision No. 35 of 2025 on Determination of a Non-Resident Persons Nexus in the State
New
Issue Date : Mar 27, 2025
Publish Date : Jul 24, 2025
Corporate Tax
pdf

214 KB

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Cabinet Decision No. 34 of 2025 On Qualifying Investment Funds and Qualifying Limited Partnerships
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Issue Date : Mar 27, 2025
Publish Date : Jul 24, 2025
Corporate Tax
pdf

267 KB

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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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Issue Date : Jul 01, 2023
Publish Date : Feb 27, 2024
Corporate Tax
pdf

230 KB

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