| Notification No. |
Update |
Issuing Authority |
| 47 of 2022 |
UAE Corporate Tax Law |
Federal Tax Authority |
| – |
Explanatory Guide on the UAE Corporate Tax Law |
Federal Tax Authority |
| 116 of 2022 |
Determination of Annual Income Subject to Corporate Tax |
UAE Cabinet |
| 43 of 2023 |
Exemption from Tax Registration |
Ministry of Finance |
| 27 of 2023 |
Determination of Tax Residency |
Ministry of Finance |
| 73 of 2023 |
Small Business Relief |
Ministry of Finance |
| 37 of 2023 |
Qualifying Public Benefit Entity |
UAE Cabinet |
| 83 of 2023 |
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 |
Ministry of Finance |
| 82 of 2023 |
Audited Financial Statements |
Ministry of Finance |
| 105 of 2023 |
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 |
Ministry of Finance |
| 97 of 2023 |
Maintaining Transfer Pricing Documentation |
Ministry of Finance |
| 49 of 2023 |
Categories of Businesses or Business Activities Conducted by a Resident or Non-Resident Natural Person |
UAE Cabinet |
| 114 of 2023 |
Accounting Standards and Methods |
Ministry of Finance |
| 115 of 2023 |
Private Pension Funds and Private Social Security Funds |
Ministry of Finance |
| 116 of 2023 |
Participation Exemption |
Ministry of Finance |
| 6 of 2023 |
Tax Deregistration Timeline |
Federal Tax Authority |
| 5 of 2023 |
Change in Tax Period |
Federal Tax Authority |
| 68 of 2023 |
Treatment of all Businesses and Business Activities Conducted by a Government Entity as a Single Taxable Person |
Ministry of Finance |
| 120 of 2023 |
Adjustments Under the Transitional Rules |
Ministry of Finance |
| 125 of 2023 |
Tax Group |
Ministry of Finance |
| 126 of 2023 |
General Interest Deduction Limitation Rule |
Ministry of Finance |
| 127 of 2023 |
Unincorporated Partnership, Foreign Partnership and Family Foundation |
Ministry of Finance |
| 132 of 2023 |
Transfers Within a Qualifying Group |
Ministry of Finance |
| 133 of 2023 |
Business Restructuring Relief |
Ministry of Finance |
| 134 of 2023 |
General Rules for Determining Taxable Income |
Ministry of Finance |
| 139 of 2023 |
Regarding Qualifying Activities and Excluded Activities |
Ministry of Finance |
| 55 of 2023 |
Determining Qualifying Income for the Qualifying Free Zone Person |
UAE Cabinet |
