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Legislation

Page last updated:: Friday, April 03, 2026

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Cabinet Decision No. 74 of 2023 on Executive Regulation of Tax Procedures and is amendments
New
Issue Date : Apr 01, 2026
Publish Date : Apr 03, 2026
Federal Tax Procedures
pdf

510 KB

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FTA Decision No. 5 of 2021 on FTA Policy for Issuance of Clarifications and Directives and amendments
New
Issue Date : Feb 23, 2026
Publish Date : Mar 25, 2026
Federal Tax Authority
pdf

545 KB

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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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Issue Date : Apr 07, 2023
Publish Date : Feb 20, 2026
Corporate Tax
pdf

1665 KB

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FTA Decision No. 6 of 2025 on Standards Controls and Procedures for Dealing with Shortage in the Excise Goods and its amendments
New
Issue Date : Jan 27, 2026
Publish Date : Jan 29, 2026
Excise Tax
pdf

230 KB

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Ministerial Decision No. 173 of 2025 On Depreciation Adjustments for Investment Properties Held at Fair Value for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
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Issue Date : Jun 23, 2025
Publish Date : Jan 08, 2026
Corporate Tax
pdf

227 KB

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Cabinet Decision No. 55 of 2025 on Exempting Certain Persons 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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Issue Date : May 02, 2025
Publish Date : Jan 08, 2026
Corporate Tax
pdf

167 KB

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FTA Decision No. 11 of 2025 on Additional Cases Where Excise Tax Paid on Excise Goods May Be Deducted and its Deduction Controls
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Issue Date : Dec 12, 2025
Publish Date : Dec 25, 2025
Excise Tax
pdf

191 KB

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FTA Decision No. 10 of 2025 on the Mechanism for Calculating the Percentage of Sugar and Other Sweeteners
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Issue Date : Dec 12, 2025
Publish Date : Dec 25, 2025
Excise Tax
pdf

262 KB

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Cabinet Decision No. 153 of 2025 on the Application of the Reverse Charge Mechanism on Metal Scrap
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Issue Date : Nov 04, 2025
Publish Date : Dec 21, 2025
VAT
pdf

207 KB

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