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Cabinet Decision No. 63 of 2025
Cabinet Decision No. 63 of 2025 on an Unincorporated Partnership That Is Treated as a Taxable Person in Its Own Right for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Text as published by the Ministry of Finance
Unofficial English translation. The Arabic text prevails.
Preamble and recitals
Cabinet Decision No. 63 of 2025 on an Unincorporated Partnership That is Treated as a Taxable Person in Its Own Right for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
The Cabinet:
− Having reviewed the Constitution,
− Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments,
− Pursuant to what was presented by the Minister of Finance and upon the approval of the Cabinet,
Decided:
#Article 1 Definitions
Definitions in Federal Decree-Law No. 47 of 2022 referred to above shall apply to this Decision.
#Article 2
The Implications of Treating an Unincorporated Partnership as a Taxable Person in Its Own Right
Where the Authority approves an application made by the partners in an Unincorporated Partnership under Clause (8) of Article (16) of Federal Decree-Law No. 47 of 2022 referred to above to treat the Unincorporated Partnership as a Taxable Person in its own right, the Unincorporated Partnership shall be considered a juridical person and a Resident Person for the purposes of the aforementioned Corporate Tax Law.
#Article 3 Publication and Application of the Decision
This Decision shall be published in the Official Gazette and shall be effective from 1 June 2023.
Mohammed bin Rashid Al Maktoum
Prime Minister
Issued by us:
On: 16 / Dhuʻl-Qiʻdah / 1446H
Corresponding to: 14 / May / 2025
Source: Ministry of Finance publication, ed. “MOF text”. Original file.