Tax Legislations

2024

Cabinet Decision No. 10 of 2024, amending the schedule of violations and administrative penalties of Cabinet Decision No. 75 of 2023 on the administrative penalties for violations related to the application of Federal Decree-Law No. 47 of 2022 on the taxation of corporations and businesses (Arabic Only).

2023

Federal Decree-Law No. 60 of 2023 Amending Certain Provisions of the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

2023

Cabinet Decision No.108 of 2023 regarding the amendments of  Cabinet Decision No.37 of 2017 on the Executive Regulation of Federal Decree-Law No. 7 of 2017 on Excise Tax

2023

Ministerial Decision No. (265) of 2023
Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

2023

Cabinet Decision No. 100 of 2023 on Determining Qualifying Income for the Qualifying Free Zone Person for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

2023

Ministerial Decision No(247) of 2023 on the Issuance of Tax Residency Certificate for the Purposes of International Agreements

2023

Cabinet Decision No 74 of 2023 On Executive Regulations of Federal Decree-Law No. 28 of 2022 Tax Procedures Law

2023

Cabinet Decision No. 75 of 2023 on the Administrative Penalties on Violations Related to the Application of the Corporate Tax Law

2023

Cabinet Decision No. (81) of 2023 On Conditions for Qualifying Investment Funds for the Purposes of Federal Decree-Law No. 47 of 2022

2023

Cabinet Decision No. 56 of 2023 on Determination of a Non-Resident Persons Nexus

2023

Cabinet Decision No. 55 of 2023 on Qualifying Income

2023

Ministerial Decision No. 139 of 2023 Regarding Qualifying Activities and Excluded Activities

2023

Ministerial Decision No. 134 of 2023 on the on the General Rules for Determining Taxable Income for Corporate Tax Purposes

2023

Ministerial Decision No. 133 of 2023 on Business Restructuring Relief for Corporate Tax Purposes

2023

Ministerial Decision No. 132 of 2023 on Transfers Within a Qualifying Group for Corporate Tax Purposes

2023

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 

2023

Ministerial Decision No. 126 of 2023 on the General Interest Deduction Limitation Rule for the Purposes of Federal Decree-Law No. 47 of 2022

2023

Ministerial Decision No. 125 of 2023 on Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022

2023

Ministerial Decision No. 120 of 2023 on the Adjustments Under the Transitional Rules for the Purposes of Federal Decree-Law No. 47 of 2022

2023

Ministerial Decision No. 116 of 2023 on the Participation Exemption for Corporate Tax Purposes

2023

Ministerial Decision No.115 of 2023 on Private Pension Funds and Private Social Security Funds for Corporate Tax Purposes

2023

Ministerial Decision No. 114 of 2023 on the Accounting Standards and Methods for Corporate Tax Purposes

2023

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

2023

Ministerial Decision No. 97 of 2023 for the Purposes of Federal Decree-Law No. 47 of 2022

2023

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 the
Taxation of Corporations and Businesses

2023

Ministerial Decision No. 82 of 2023 for the Purposes of Federal Decree-Law No. 47 of 2022

2023

Ministerial Decision No. 83 of 2023 for the Purposes of Federal Decree-Law No. 47 of 2022

2023

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

2023

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

2023

Ministerial Decision No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022 on Determination of Tax Residency

2023

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

2023

Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022

2023

Ministerial Decision No. 26 of 2023 – Criteria and Conditions for Electronic Commerce for
Purposes of Keeping Records of the Supplies Made

2022

Federal Decree-Law No (19) of 2022 Amending Certain Provisions of Federal Decree-Law No. (7) of 2017 on Excise Tax

2022

Federal Decree-Law No. 47 of 2022

2022

Cabinet of Ministers Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate

2020

TAX procedure manual for federal government entities (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 (33) of 2019 on Administrative Penalties for Violating the Procedures Related to the Application of Distinctive Marks to Excise Goods (Arabic Only)

2019

Cabinet Resolution No (55) of 2019 on the Excise Price of Tobacco Products (Arabic Only)

2020

Cabinet Resolution No (9/12) of 2020 on Implementing a Zero-Rate Tax on Some Medical Equipment (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)

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 (25) of 2018 on the Mechanism of Applying Value Added Tax on Gold and Diamonds between Registrants in the State (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 (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 (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 (36) of 2017 on the Executive Regulation of Federal Law No (7) of 2017 on Tax Procedures (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

Federal Law No (7) of 2017 on Tax Procedures (Arabic Only)

2017

Federal Decree-Law No (8) of 2017 on Value Added Tax (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)