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Document preview: Overview of UAE Ministerial Resolution 139 of 2023 on Taxable — Taxes (CERFA n°قرار-وزاري-رقم-139-لسنة-2023م-في-شأن-الأنشطة-المؤهلة-والأنشطة-المستبعدة)
قرار وزاري رقم (139) لسنة 2023 في شأن الأنشطة المؤهلة والأنشطة المستبعدة لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال
Official documentTaxes
Document preview: Understanding the Impact of Decision No. 244 on Electronic Invoicing — Taxes (CERFA n°قرار-وزاري-رقم-244-لسنة-2025-بشان-تطبيق-نظام-الفوترة-الالكترونية-eInvoicing-MD-Roll-out-signed)
قرار وزاري رقم 244 لسنة 2025 بشأن تطبيق نظام الفوترة الالكترونية
Official documentTaxes
Document preview: Understanding UAE's Ministerial Resolution No. 52 of 2019 — Taxes (CERFA n°قرار-وزاري-في-شأن-تنفيذ-قرار-مجلس-الوزراء-رقم-52-لسنة-2019-وتعديلاته-Final)
قرار وزاري في شأن تنفيذ قرار مجلس الوزراء رقم 52 لسنة 2019 وتعديلاته
Official documentTaxes
Document preview: UAE R&D Tax Credit Framework Under Cabinet Decision No. 215 of 2025 — Taxes (CERFA n°Cabinet Decision No. 215 of 2025)
Cabinet Decision No. 215 of 2025 on Research & Development Tax Credit
Official documentTaxes
Document preview: UAE Cabinet Decision 127 of 2024: Reverse Charge on Precious Metals — Taxes (CERFA n°Cabinet Decision No (127) of 2024)
Cabinet Decision No (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
Official documentTaxes
Document preview: UAE Ministerial Resolution 73 of 2023: Supporting Small Business — Taxes (CERFA n°قرار-وزاري-رقم-73-لسنة-2023-في-شأن-تسهيلات-الأعمال-الصغيرة-لأغراض-قانون-ضريبة-الشركات)
قرار وزاري رقم (73) لسنة 2023 في شأن تسهيلات الأعمال الصغيرة لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال
Official documentTaxes
Document preview: UAE Ministerial Decision No 336 of 2025: Designation of Tax Authority — Taxes (CERFA n°Ministerial-Decision-No.-336-of-2025-on-the-Specification-of-a-Competent-Authority-for-the-Purposes-of-Ministerial-Decis)
قرار وزاري رقم (336) لسنة 2025 بتحديد سلطة مختصة لأغراض القرار الوزاري رقم (229) لسنة 2025 في شأن الأنشطة المؤهلة والأنشطة المستبعدة لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال
Official documentTaxes
Document preview: Official Guidance for UAE Federal Budget 2027 Planning — Taxes (CERFA n°Financial Circular No. (7) of 2026)
Financial Circular No. (7) of 2026 Regarding the Preparation of the Draft Federal General Budget for Fiscal Year 2027 Within the Framework of the Budget Plan for Fiscal Years 2027–2029 (Only Arabic)
Official documentTaxes
Document preview: Understanding UAE Cabinet Decision No 39 of 2017 on Federal Tax — Taxes (CERFA n°Cabinet Decision No (39) of 2017)
Cabinet Decision No (39) of 2017 on Service Fees Provided by the Federal Tax Authority (Arabic Only)
Official documentTaxes
Document preview: Understanding the UAE's Executive Regulation of Tax Procedures Law — Taxes (CERFA n°Cabinet Decision No (74) of 2023)
Cabinet Decision No (74) of 2023 on the Executive Regulation of Federal Decree-Law No (28) of 2022 on Tax Procedures
Official documentTaxes
Document preview: UAE Tax Procedures Amendments 2024 — Taxes (CERFA n°Federal Decree-Law No (17) of 2024)
Federal Decree-Law No (17) of 2024 Amending Some Provisions of Federal Decree-Law No (28) of 2022 on Tax Procedures (Arabic Only)
Official documentTaxes
Document preview: UAE Ministerial Decision No 125 of 2023 on Tax Group Formation — Taxes (CERFA n°Ministerial Decision No (125) of 2023)
Ministerial Decision No (125) of 2023 on Tax Group for the Purposes of Federal Decree-Law No (47) of 2022 on the Taxation of Corporations and Businesses
Official documentTaxes
Document preview: Understanding the Excise Tax Framework in the UAE — Taxes (CERFA n°Cabinet-Decision-No.197-of-2025-on-Excise-Goods-Excise-Tax-Rates-and-the-Methods-of-Calculating-the-Excise-ar-12.12.25)
قرار مجلس الوزراء رقم (197) لسنة 2025 بشأن السلع الانتقائية والنسب أو المبالغ الضريبية التي تفرض عليها وكيفية احتساب السعر الانتقائي
Official documentTaxes
Document preview: Understanding Depreciation Adjustments for Investment Properties in — Taxes (CERFA n°Ministerial Decision No. 173 of 2025)
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
Official documentTaxes
Document preview: UAE Ministerial Decision 2024: Tax Exemptions Clarified and Expanded — Taxes (CERFA n°Ministerial Decision No (302) of 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
Official documentTaxes
Document preview: Understanding Recognised Price Reporting Agencies in the UAE under — Taxes (CERFA n°Ministerial Decision No. 230 of 2025)
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
Official documentTaxes
Document preview: Understanding the UAE's Electronic Invoicing System Mandate — Taxes (CERFA n°Ministerial Decision No. 244 of 2025)
Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System
Official documentTaxes
Document preview: UAE Cabinet Decision 81/2023: Criteria for Qualified Investment Funds — Taxes (CERFA n°قرار-مجلس-الوزراء-رقم-81-لسنة-2023-في-شأن-شروط-صناديق-الاستثمار-المؤهلة-لأغراض-المرسوم-بقانون-اتحادي-رقم-47-لسنة-2022)
قرار مجلس الوزراء رقم (81) لسنة 2023 في شأن شروط صناديق الاستثمار المؤهلة لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال
Official documentTaxes
Document preview: Understanding Cabinet Decision No. (106) of 2025 on E-Invoicing — Taxes (CERFA n°Cabinet-Decision-Violations-and-Penalties-eInvoicing-final-version-ar-8.12.25)
قرار مجلس الوزراء رقم (106) لسنة 2025 بشأن المخالفات والغرامات الإدارية المترتبة على مخالفة التشريعات المنظمة لنظام الفوترة الإلكترونية
Official documentTaxes
Document preview: UAE VAT Legislation Update 2024 — Taxes (CERFA n°Federal Decree-Law No (16) of 2024)
Federal Decree-Law No (16) of 2024 Amending Some Provisions of Federal Decree-Law No (8) of 2017 on Value Added Tax (Arabic Only)
Official documentTaxes
Document preview: UAE Corporate and Business Tax Law Updates 2023 — Taxes (CERFA n°مرسوم-بقانون-اتحادي-رقم-60-لسنة-2023-بتعديل-بعض-أحكام-المرسوم-بقانون-اتحادي-رقم-47-لسنة-2022)
مرسوم بقانون اتحادي رقم (60) لسنة 2023 بتعديل بعض أحكام المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال
Official documentTaxes
Document preview: UAE Ministerial Decision No 134/2023: Taxable Income Guidelines — Taxes (CERFA n°Ministerial Decision No (134) of 2023)
Ministerial Decision No (134) of 2023 on the General Rules for Determining Taxable Income for the Purposes of Federal Decree-Law No (47) of 2022 on the Taxation of Corporations and Businesses
Official documentTaxes
Document preview: UAE Taxation Guidelines for Unincorporated and Family Entities 2024 — Taxes (CERFA n°Ministerial Decision No (261) of 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 on the Taxation of Corporations and Businesses
Official documentTaxes
Document preview: Understanding UAE's Tax Classification: Ministerial Decision No 265 of — Taxes (CERFA n°Ministerial Decision No (265) of 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
Official documentTaxes