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Tax Legislation

89 official documents · United Arab Emirates · page 4/4

Document preview: Ministerial Decision No (82) of 2023 on the Determination of Categories of Taxable Persons Required to Prepare and Maintain Audited Financial Statements for the Purposes of Federal Decree-Law No (47) of 2022 on the Taxation of Corporations and Businesses — Tax Legislation, United Arab Emirates (CERFA n°Ministerial Decision No (82) of 2023)
UAE Ministerial Decision No 82 of 2023: Taxable Persons and Financial
Official documentCERFA n°Ministerial Decision No (82) of 2023
Document preview: Ministerial Decision No (83) of 2023 on the Determination of the Conditions Under Which the Presence of a Natural Person in the State Would Not Create a Permanent Establishment for a Non-Resident Person for the Purposes of Federal Decree-Law No (47) of 2022 on the Taxation of Corporations and Businesses — Tax Legislation, United Arab Emirates (CERFA n°Ministerial Decision No (83) of 2023)
Understanding UAE Ministerial Decision 83/2023 on Non-Resident
Official documentCERFA n°Ministerial Decision No (83) of 2023
Document preview: Ministerial Decision No (97) of 2023 on the Requirements for Maintaining Transfer Pricing Documentation for the Purposes of Federal Decree-Law No (47) of 2022 on the Taxation of Corporations and Businesses — Tax Legislation, United Arab Emirates (CERFA n°Ministerial Decision No (97) of 2023)
Understanding UAE Transfer Pricing Documentation Requirements 2023
Official documentCERFA n°Ministerial Decision No (97) of 2023
Document preview: 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 — Tax Legislation, United Arab Emirates (CERFA n°Ministerial Decision No. (88) of 2025)
Understanding UAE Ministerial Decision No. 88 of 2025 on Top-Up Tax
Official documentCERFA n°Ministerial Decision No. (88) of 2025
Document preview: Ministerial Decision No. 173 of 2025 on Depreciation Adjustments for Investment Properties held at Fair Value for the Purposes of Federal Decree-Law No. 47 — Tax Legislation, United Arab Emirates (CERFA n°Ministerial Decision No. 173 of 2025)
Understanding Depreciation Adjustments for Investment Properties in
Official documentCERFA n°Ministerial Decision No. 173 of 2025
Document preview: Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses — Tax Legislation, United Arab Emirates (CERFA n°Ministerial Decision No. 229 of 2025)
Overview of Ministerial Decision No. 229 of 2025 on Corporate Tax
Official documentCERFA n°Ministerial Decision No. 229 of 2025
Document preview: Ministerial Decision No. 230 of 2025 on Specification of Recognised Price Reporting Agencies for the Purposes of Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses — Tax Legislation, United Arab Emirates (CERFA n°Ministerial Decision No. 230 of 2025)
Understanding Recognised Price Reporting Agencies in the UAE under
Official documentCERFA n°Ministerial Decision No. 230 of 2025
Document preview: Ministerial Decision No. 24 of 2026 on the Implementation of Certain Provisions of Cabinet Decision No. 215 of 2025 on Research & Development Tax Credit — Tax Legislation, United Arab Emirates (CERFA n°Ministerial Decision No. 24 of 2026)
UAE Ministerial Decision No. 24 of 2026 on R&D Tax Incentives
Official documentCERFA n°Ministerial Decision No. 24 of 2026
Document preview: Ministerial Decision No. 243 of 2025 on the Electronic Invoicing System — Tax Legislation, United Arab Emirates (CERFA n°Ministerial Decision No. 243 of 2025)
UAE Launches Electronic Invoicing System to Boost Tax Transparency
Official documentCERFA n°Ministerial Decision No. 243 of 2025
Document preview: Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System — Tax Legislation, United Arab Emirates (CERFA n°Ministerial Decision No. 244 of 2025)
Understanding the UAE's Electronic Invoicing System Mandate
Official documentCERFA n°Ministerial Decision No. 244 of 2025
Document preview: Ministerial Decision No. 336 of 2025 on the Specification of a Competent Authority for the Purposes of Ministerial Decision No. 229 of 2025 Regarding Qualifying Activities and Excluded Activities for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses — Tax Legislation, United Arab Emirates (CERFA n°Ministerial Decision No. 336 of 2025)
Designation of Tax Oversight Authority in the UAE under Ministerial
Official documentCERFA n°Ministerial Decision No. 336 of 2025
Document preview: 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 — Tax Legislation, United Arab Emirates (CERFA n°Ministerial Decision No. 84 of 2025)
Regulations for Audited Financial Statements in UAE 2025
Official documentCERFA n°Ministerial Decision No. 84 of 2025
Document preview: Ministerial Decision No. 96 of 2025 on Conditions to Exempt Certain Real Estate Investment Trusts from Corporate Tax — Tax Legislation, United Arab Emirates (CERFA n°Ministerial Decision No. 96 of 2025)
Understanding UAE's 2025 REIT Tax Exemption Rules
Official documentCERFA n°Ministerial Decision No. 96 of 2025
Document preview: Ministerial Decision implementing CD 52 of 2019 and its amendments — Tax Legislation, United Arab Emirates (CERFA n°Ministerial-Decision-implementing-CD-52-of-2019-and-its-amendments-Final-1)
Implementation of Cabinet Decision 52 of 2019 and Amendments in UAE
Official documentCERFA n°Ministerial-Decision-implementing-CD-52-of-2019-and-its-amendments-Final-1
Document preview: Ministerial Resolution No. (56) of 2026 Amending Certain Provisions of Ministerial Resolution No. (64) of 2025 on the eligibility criteria and Accreditation procedure for Service Providers under the Electronic Invoicing System — Tax Legislation, United Arab Emirates (CERFA n°Ministerial Resolution No. (56) of 2026)
UAE Ministerial Resolution No. 56 of 2026: Electronic Invoicing
Official documentCERFA n°Ministerial Resolution No. (56) of 2026
Document preview: Ministerial Resolution No. (66) of 2026 Amending Certain Provisions of Ministerial Resolution No. (244) of 2025 Regarding the Implementation of the Electronic Invoicing System — Tax Legislation, United Arab Emirates (CERFA n°Ministerial Resolution No. (66) of 2026)
Understanding UAE's Updated Electronic Invoicing Regulations 2026
Official documentCERFA n°Ministerial Resolution No. (66) of 2026
Document preview: Tax Procedure Manual for Federal Government Entities (Arabic Only) — Tax Legislation, United Arab Emirates (CERFA n°الدليل-الشامل-لتطبيقات-ضريبة-القيمة-المضافة-على-الجهات-الحكومية-الاتحادية)
Understanding VAT Implementation for UAE Federal Entities
Official documentCERFA n°الدليل-الشامل-لتطبيقات-ضريبة-القيمة-المضافة-على-الجهات-الحكومية-الاتحادية