Compilation of legislature for UAE Corporate tax

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Cabinet, Minister and FTA Decisions
along with Tax Guides

Chapter Chapter Heading Articles Cabinet Decision Ministerial Decision FTA decisions Tax Guide
1 Definitions

1

1.Corporate Tax General Guide

2 Imposition of Corp tax

2-3

3 Exempt Persons

4-10

1. 37 of 2023 - Qualifying Public Benefit Entities.

2. 81 of 2023 - Conditions for Qualifying Investment Funds.

1. 68 of 2023 - Business of Government Entity.

2. 105 of 2023 - Person may Continue to be Deemed as an Exempt Person, or Cease.

3. 115 of 2023 - Private Pension Funds and Private Social Security Funds.

1. 7 of 2023 - Provision of exemption from Corporate Tax.

1. Exempt Persons - Public Benefit Entities Pension Funds and Social Security Funds.

4 Taxable Person and Corporate tax base

11-17

1. 49 of 2023 - Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person that are Subject to Corporate Tax.

2. 56 of 2023 - Determination of a Non-Resident Persons Nexus.

3. 85 of 2022 - Determination of Tax Residency

1. 27 of 2023 - Determination of Tax Residency.

2. 83 of 2023 - Presence of a Natural Person in the State would not Create a Permanent Establishment.

3. 127 of 2023 - Unincorporated Partnership, Foreign Partnership and Family Foundation.

4. 247 of 2023 - Issuance of tax Residency Certificates.

1. 16 of 2023 - Determining requirements for registration of the Unincorporated Partnership

1. Taxation of Partnerships

2. Taxation of Extractive and Non-Extractive Natural Resource Business

3.Taxation of natural persons

4. Non-Resident Person

5 Free Zone Person

18-19

1. 55 of 2023 - Qualifying Income

2. 100 of 2023 - Determining Qualifying Income for qualifying Free zone

1.139 of 2023 - Qualifying Activities and Excluded Activities.

2.265 of 2023 - Regarding Qualifying Activities and Excluded Activities on the Taxation of Corporations and Businesses

6 Calculating Taxable Income

20-21

1. 73 of 2023 - Small business relief

2. 114 of 2023 - Accounting Standards and Methods

1.Taxation of Foreign Source Income

2.Accounting Standards Guide

7 Exempt Income

22-25

1. 116 of 2023 - Participation Exemption

1.Exempt Income - Dividends and Participation Exemption

8 Reliefs

26-27

1. 132 of 2023 - Transfers within a Qualifying Group

2. 133 of 2023 - Business Restructuring Relief.

1.Small Business Relief

2. Business Restructuring Relief

3. Qualifying Group Relief

9 Deductions

28-33

1. 134 of 2023 - General Rules for Determining Taxable Income

2. 126 of 2023 - General Interest Deduction Limit Rules.

10 Transactions with Related Party and Connected Persons

34-36

1.Transfer Pricing Guide

11 Tax loss Provisions

37-39

12 Tax Group Provisions

40-42

1. 125 of 2023 - Tax Group

1. 12 of 2023 - conditions for forming tax group by subsidiary of Government entity.

1. Tax Groups

13 Calculation of Corporate Tax payable

43-47

1. 116 of 2022 - Determination of Annual Income subject to Corporate Tax

1. 13 of 2023 - conditions for conversion of amount quantified in currency other than AED.

14 Paymenty and Refund of Corporate tax

48-49

15 Anti-Abuse Rules

50

16 Tax Registration and Deregistration

51-52

1. 43 of 2023 - Exception from Tax Registration.

1. 6 of 2023 - Tax Deregistration Timeline

1. Registration of Natural person

2. Registration of Juridical Persons

3. Corporate Tax De-Registration Taxpayer Training Manual

4. Change Corporate Tax Period-Taxpayer Training Manual

5. Corporate Tax Create Registration-Taxpayer User Manual

6. Corporate Tax Edit Registration-Taxpayer User Manual

7. Corporate Tax Amend Registration-Taxpayer User Manual

17 Tax Returns and Clarifications

53-59

1. 44 of 2020 - Organising Reports submitted by multinational Companies.

1. 82 of 2023 - Prepare and Maintain Audited Financial Statement.

2. 97 of 2023 - Requirements for Maintaining Transfer Pricing Documentation.

1. 11 of 2023 - Requirement to submit declaration by exempt person

2. 5 of 2023 - Conditions for change in Tax Period

18 Violations and Penalties

60

1. 75 of 2023 - Administrative Penalties on Violations.

2. 10 of 2024 - Amendment to cabinet decision 75 of 2023

1. 3 of 2024 - Timeline for Registration of Taxable perosn

19 Transitional Rules

61

1. 120 of 2023 - Adjustments Under the Transitional Rules.

20 Closing Provisions

62-70

NA Others

1. 74 of 2023 - Tax Procedures Law

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