All acts / FTA Public Clarifications
Public Clarification CTP003
Public Clarification CTP003: First Tax Period of a juridical person
Current
Text as published by the Federal Tax Authority
Provisions of other acts cited in this act
- Cabinet Decision No. 100 of 2023 – Qualifying Income of Free Zone Persons
- FTA Decision No. 3 of 2024 – Registration timelines
- FTA Decision No. 6 of 2023 – Tax Deregistration: timelines
- Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses
- Ministerial Decision No. 114 of 2023 – Accounting standards and methods
- Ministerial Decision No. 126 of 2023 – General interest deduction limitation
- Ministerial Decision No. 265 of 2023 – Qualifying Activities (2023 revision)
- Ministerial Decision No. 73 of 2023 – Small Business Relief
- Ministerial Decision No. 82 of 2023 – Audited financial statements (2023 rules)
- Ministerial Decision No. 97 of 2023 – Transfer pricing documentation
Other acts mentioned in the text
- Cabinet Decision No. 116 of 2022 – Annual income subject to Corporate Tax
- FTA Decision No. 5 of 2023 – Change of Tax Period: conditions