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Corporate Tax Guide CTGGCT1
Corporate Tax Guide CTGGCT1: Corporate Tax – General Guide
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. 126 of 2023 – General interest deduction limitation
Other acts mentioned in the text
- Cabinet Decision No. 116 of 2022 – Annual income subject to Corporate Tax
- Cabinet Decision No. 37 of 2023 – Qualifying Public Benefit Entities
- Cabinet Decision No. 49 of 2023 – Natural persons subject to Corporate Tax
- Cabinet Decision No. 55 of 2023 – Qualifying Income of Free Zone Persons (repealed)
- Cabinet Decision No. 56 of 2023 – Non-resident person's nexus (repealed)
- Cabinet Decision No. 75 of 2023 – Administrative penalties
- Cabinet Decision No. 81 of 2023 – Qualifying Investment Funds (repealed)
- FTA Decision No. 5 of 2023 – Change of Tax Period: conditions
- FTA Decision No. 6 of 2023 – Tax Deregistration: timelines
- FTA Decision No. 7 of 2023 – Exemption applications (2023 rules)
- Ministerial Decision No. 105 of 2023 – Exempt Person status: liquidation or temporary failure
- 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. 120 of 2023 – Transitional rules: opening adjustments
- Ministerial Decision No. 125 of 2023 – Tax Groups (2023 rules)
- Ministerial Decision No. 132 of 2023 – Transfers within a Qualifying Group
- Ministerial Decision No. 133 of 2023 – Business restructuring relief
- Ministerial Decision No. 134 of 2023 – General rules for determining Taxable Income
- Ministerial Decision No. 139 of 2023 – Qualifying Activities (original list)
- Ministerial Decision No. 43 of 2023 – Persons not required to register
- Ministerial Decision No. 68 of 2023 – Government entities treated as one Taxable Person
- Ministerial Decision No. 73 of 2023 – Small Business Relief
- Ministerial Decision No. 82 of 2023 – Audited financial statements (2023 rules)
- Ministerial Decision No. 83 of 2023 – Temporary presence of a natural person: no Permanent Establishment
- Ministerial Decision No. 97 of 2023 – Transfer pricing documentation
- Federal Decree-Law No. 28 of 2022 – Tax Procedures