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Corporate Tax Guide CTGACS1

Corporate Tax Guide CTGACS1: Accounting Standards and Interaction with Corporate Tax

Current

Text as published by the Federal Tax Authority

Provisions of other acts cited in this act

Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses
Ministerial Decision No. 120 of 2023 – Transitional rules: opening adjustments

Ministerial Decision No. 114 of 2023 – Accounting standards and methods
Ministerial Decision No. 115 of 2023 – Private pension and social security funds
Ministerial Decision No. 116 of 2023 – Participation Exemption (2023 rules)
Ministerial Decision No. 125 of 2023 – Tax Groups (2023 rules)
Ministerial Decision No. 133 of 2023 – Business restructuring relief
Ministerial Decision No. 134 of 2023 – General rules for determining Taxable Income
Ministerial Decision No. 73 of 2023 – Small Business Relief
Ministerial Decision No. 82 of 2023 – Audited financial statements (2023 rules)
Federal Decree-Law No. 28 of 2022 – Tax Procedures