Tax Legislations
2023
2023
Ministerial Decision No. 26 of 2023 – Criteria and Conditions for Electronic Commerce for
Purposes of Keeping Records of the Supplies Made
2022
Cabinet of Ministers Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate
2022
Federal Decree-Law No (19) of 2022 Amending Certain Provisions of Federal Decree-Law No. (7) of 2017 on Excise Tax
2020
Cabinet Resolution No (9/12) of 2020 on Implementing a Zero-Rate Tax on Some Medical Equipment (Arabic Only)
2019
Cabinet Resolution No (33) of 2019 on Administrative Penalties for Violating the Procedures Related to the Application of Distinctive Marks to Excise Goods (Arabic Only)
2019
Cabinet Decision No (52) of 2019 on Excise Goods, Excise Tax Rates and the Methods of Calculating Excise Prices (Arabic Only)
2019
Cabinet Resolution No (55) of 2019 on the Excise Price of Tobacco Products (Arabic Only)
2018
Cabinet Decision No (25) of 2018 on the Mechanism of Applying Value Added Tax on Gold and Diamonds between Registrants in the State (Arabic Only)
2018
Cabinet Resolution No (23) of 2018 on the Formation of Tax Disputes Resolution Committees, their Work Systems and Procedures (Arabic Only)
2018
Cabinet Decision No (26) of 2018 on the Refund of Value Added Tax Paid on Services Provided in Exhibitions and Conferences (Arabic Only)
2017
Cabinet Decision No (55) of 2017 on Charities That May Claim an Input Tax Refund (Arabic Only)
2017
Cabinet Decision No (59) of 2017 on Designated Zones for the Purposes of the Federal Decree-Law No (8) of 2017 on Value Added Tax (Arabic Only)
2017
Cabinet Decision No (37) of 2017 on the Executive Regulation of Federal Decree-Law No (7) of 2017 on Excise Tax (Arabic Only)
2017
Cabinet Decision No (38) of 2017 on Excise Goods, Excise Tax Rates and the Method of Calculating the Excise Price (Arabic Only)
2017
Cabinet Decision No (36) of 2017 on the Executive Regulation of Federal Law No (7) of 2017 on Tax Procedures (Arabic Only)
2017
Cabinet Decision No (56) of 2017 on Medication and Medical Equipment Subject to Tax at Zero Rate (Arabic Only)
2017
Cabinet Decision No (39) of 2017 on Fees for Services Provided by the Federal Tax Authority (Arabic Only)
2017
Cabinet Resolution No (40) of 2017 on Administrative Penalties for Violations of Tax Laws in the UAE (Arabic Only)
2017
Cabinet Decision No (52) of 2017 on the Executive Regulations of Federal Decree-Law No (8) of 2017 on Value Added Tax (Arabic Only)
2016
Federal Decree-Law No (13) of 2016 on the Establishment of the Federal Tax Authority (Arabic Only)
2016
Common VAT Agreement of the States of the Gulf Cooperation Council (GCC) (Arabic Only)