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1.Corporate Tax General Guide
2-3
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.
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.Basic Information Business Bulletin - Natural Person
6.Corporate Tax Public Clarification - First Tax Period of a juridical 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
1. Free Zone Person
2. Basic Information Business Bulletin - Free Zone Persons
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
3. Determination of Taxable Income
22-25
1. 116 of 2023 - Participation Exemption
1.Exempt Income - Dividends and Participation Exemption
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
28-33
1. 134 of 2023 - General Rules for Determining Taxable Income
2. 126 of 2023 - General Interest Deduction Limit Rules.
34-36
1.Transfer Pricing Guide
2. Corporate Tax Public Clarification - Definition of ‘Related Parties’ with Common Ownership and/or Control through a Government Entity
37-39
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
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.
48-49
50
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
8.Corporate Tax Public Clarification - Registration Timelines for Taxable Persons for Corporate Tax
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
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
61
1. 120 of 2023 - Adjustments Under the Transitional Rules.
62-70
1. 74 of 2023 - Tax Procedures Law
1. Investment Funds and Investment Managers