Tax Legislations
2025
Ministerial Decision No. (88) of 2025 on the Commentary and Agreed Administrative Guidance for the Purposes of Cabinet Decision No. (142) of 2024 on the Imposition of Top-Up Tax On Multinational Enterprises
2025
Ministerial Decision No. 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
2025
Cabinet Decision No. 35 of 2025 on Determination of a Non-Resident Person’s Nexus in the State for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
2025
Cabinet Decision No. 34 of 2025 On Qualifying Investment Funds and Qualifying Limited Partnerships for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
2024
Cabinet Decision 127 of 2024 on the Application of the Reverse Charge Mechanism on Precious Metals and Precious Stones among Registrants in the State for the Purposes of Value Added Tax
2024
Cabinet Decision No. 142 of 2024 on the Imposition of Top-up Tax on Multinational Enterprises
2024
Ministerial Decision No. (301) of 2024 on Tax Group for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
2024
Ministerial Decision No. [302] of 2024 on the Participation Exemption and Foreign Permanent Establishment Exemption for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
2024
Ministerial Decision No. 261 of 2024 on Unincorporated Partnership, Foreign Partnership and Family Foundation for the Purposes of Federal Decree-Law No. 47 of 2022
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).
2024
Cabinet Decision No (52) of 2017 on the Executive Regulations of Federal Decree-Law No (8) of 2017 on Value Added Tax
2023
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
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
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
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
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
Cabinet of Ministers Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate
2020
Cabinet Resolution No (9/12) of 2020 on Implementing a Zero-Rate Tax on Some Medical Equipment (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)
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)
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)