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Corporate Tax Guide CTGTNP1
Corporate Tax Guide CTGTNP1: Taxation of Natural Persons under the Corporate Tax Law
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
- Federal Decree-Law No. 28 of 2022 – Tax Procedures
Other acts mentioned in the text
- Cabinet Decision No. 116 of 2022 – Annual income subject to Corporate Tax
- Cabinet Decision No. 85 of 2022 – Tax residency
- Cabinet Decision No. 49 of 2023 – Natural persons subject to Corporate Tax
- FTA Decision No. 6 of 2023 – Tax Deregistration: timelines
- Ministerial Decision No. 114 of 2023 – Accounting standards and methods
- Ministerial Decision No. 134 of 2023 – General rules for determining Taxable Income
- Ministerial Decision No. 27 of 2023 – Tax residency: tests for natural persons
- Ministerial Decision No. 73 of 2023 – Small Business Relief
- Ministerial Decision No. 82 of 2023 – Audited financial statements (2023 rules)
- Cabinet Decision No. 74 of 2023 – Executive Regulation of the Tax Procedures Law