Laws and decisions regulating corporate tax and business
The United Arab Emirates (UAE) issued Federal Decree-Law No. 47 of 2022 regarding corporate and business taxes. According to Article 67 of the same decree, which states the following: Considering the authorities entrusted to the Cabinet in this decree-law, the Minister (His Excellency the Minister of Finance) and the Authority (Federal Tax Authority) shall issue the necessary decisions to implement the provisions of this decree-law. The Cabinet, based on the proposal of the Minister (His Excellency the Minister of Finance), shall issue the necessary decisions to implement the provisions of this decree-law. As a result, several implementing decisions have been issued for the corporate tax law, as follows:
Decree of the President of the United Arab Emirates:
- Issued on:
- On: 7/ Rabi`al-Awwal/ 1444 AH
- Corresponding to: 3 / October / 2022 AD
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses.
Cabinet decisions
- IIssued on:
- On: 06/ Jumada al-Akhir/ 1444 AH
- Corresponding to: 30 / December / 2022 AD
Ministerial Decision No. 116 of 2023 on the Participation Exemption for Corporate Tax Purposes.
- IIssued on:
- On: 16 / Ramadan / 1444 AH
- Corresponding to: 7 / April / 2023 AD
Cabinet Decision No. 37 of 2023 Regarding the Qualifying Public Benefit Entities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses.
- Issued on:
- On: Shawwal 18, 1444 AH
- Corresponding to: May 8, 2023 AD
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.
- Issued on:
- On: Shawwal 18, 1444 AH
- Corresponding to: May 8, 2023 AD
Cabinet Decision No. (85) of 2022 regarding determining the tax domicile.
- Issued on:
- On: 10/ Dhu al-Qi`dah/ 1444 AH
- Corresponding to: May 30, 2023 AD
Cabinet Resolution No (55) of 2019 on the Excise Price of Tobacco Products (Arabic Only).
- Issued on:
- On: 10/ Dhul Qi’dah/ 1444 AH
- Corresponding to: May 30, 2023 AD
Cabinet Decision No. 56 of 2023 on Determination of a Non-Resident Persons Nexus.
Decisions of the Minister of Finance
- Issued on:
- On: 7 / Ramadan / 1444 AH
- Corresponding to: 29 / March / 2023 AD
Ministerial Decision No. 68 of 2023 on the Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person.
- Issued on:
- On: 12 / Ramadan / 1444 AH
- Corresponding to: 03 / April / 2023 AD
Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022.
- Issued on:
- On: 02/Shaban/1444 AH
- Corresponding to: February 22, 2023 AD
Ministerial Decision No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency.
- Issued on:
- On: 18 / Shaaban / 1444 AH
- Corresponding to: 10 / March / 2023 AD
Ministerial Decision No. 43 of 2023 Concerning Exception from Tax Registration for the Purpose of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses.
- Issued on:
- On: 19 / Ramadan / 1444 AH
- Corresponding to: 10 / April / 2023 AD
Ministerial Decision No. 83 of 2023 for the Purposes of Federal Decree-Law No. 47 of 2022.
- Issued on:
- On: 19 / Ramadan / 1444 AH
- Corresponding to: 04/10/2023 AD
Ministerial Decision No. 82 of 2023 for the Purposes of Federal Decree-Law No. 47 of 2022.
- Issued on:
- On: 14 Shawwal 1444 AH
- Corresponding to: 04 / May / 2023 AD
Ministerial Decision No. 105 of 2023 on the 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 for the Purposes of Federal Decree-Law No. 47 of 2022 on theTaxation of Corporations and Businesses.
- Issued on:
- On: 14 Shawwal 1444 AH
- Corresponding to: 04 / May / 2023 AD
Ministerial Decision No. 97 of 2023 for the Purposes of Federal Decree-Law No. 47 of 2022.
- Issued on:
- On: Shawwal 19, 1444 AH
- Corresponding to: 09 / May / 2023 AD
Ministerial Decision No. 114 of 2023 on the Accounting Standards and Methods for Corporate Tax Purposes.
- Issued on:
- On: 20 / Shawwal / 1444 AH
- Corresponding to: May 10, 2023 AD
Ministerial Decision No.115 of 2023 on Private Pension Funds and Private Social Security Funds for Corporate Tax Purposes.
- Issued on:
- On: 20 / Shawwal / 1444 AH
- Corresponding to: May 10, 2023 AD
Ministerial Decision No. 116 of 2023 on the Participation Exemption for Corporate Tax Purposes.
- Issued on:
- On: 26 / Shawwal / 1444 AH
- Corresponding to: May 16, 2023 AD
Ministerial Decision No. 120 of 2023 on the Adjustments Under the Transitional Rules for the Purposes of Federal Decree-Law No. 47 of 2022.
- Issued on:
- On: 02/Dhul Qi’dah/1444 AH
- Corresponding to: 05/22/2023 AD
Ministerial Decision No. 125 of 2023 on Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022.
- Issued on:
- On: 03/ Dhul Qi’dah/ 1444 AH
- Corresponding to: May 23, 2023 AD
Ministerial Decision No. 126 of 2023 on the General Interest Deduction Limitation Rule for the Purposes of Federal Decree-Law No. 47 of 2022.
- Issued on:
- On: 04/ Dhul Qi’dah/ 1444 AH
- Corresponding to: May 24, 2023 AD
Ministerial Decision No. 127 of 2023 on Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree-Law No. 47 of 2022 .
- IIssued on:
- On: 05/Dhu al-Qi’dah/1444 AH
- Corresponding to: May 25, 2023 AD
Ministerial Decision No. 132 of 2023 on Transfers Within a Qualifying Group for Corporate Tax Purposes.
- Issued on:
- On: 05 / Dhul Qi’dah / 1444 AH
- Corresponding to: May 25, 2023 AD
Ministerial Decision No. 133 of 2023 on Business Restructuring Relief for Corporate Tax Purposes.
- Issued on:
- On: 09 / Dhul Qi’dah / 1444 AH
- Corresponding to: May 29, 2023 AD
Ministerial Decision No. 134 of 2023 on the on the General Rules for Determining Taxable Income for Corporate Tax Purposes.
- Issued on:
- On: 12 / Dhul Qi’dah / 1444 AH
- Corresponding to: 01 / June / 2023 AD
Ministerial Decision No. 139 of 2023 Regarding Qualifying Activities and Excluded Activities.
Decisions of the Federal Tax Authority
1 – Conditions for Change in Tax Period for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses Federal Tax Authority Decision No. 5 of 2023.Download PDF
2 – Federal Tax Authority Decision No. (6) of 2023 regarding the deadline for submitting a request to cancel tax registration for the purposes of Federal Decree-Law No. (47) of 2023 regarding corporate and business tax.
3 – Provisions of Exemption from Corporate Tax for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses Federal Tax Authority Decision No. 7 of 2023.
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