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Public Clarification CTP007
Public Clarification CTP007: Financial Statements and Related Audit Requirements for a Tax Group
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. 114 of 2023 – Accounting standards and methods
- Ministerial Decision No. 301 of 2024 – Tax Groups
Other acts mentioned in the text
- FTA Decision No. 13 of 2023 – Conversion of foreign-currency amounts
- FTA Decision No. 7 of 2025 – Tax Group: audited special-purpose statements
- Ministerial Decision No. 125 of 2023 – Tax Groups (2023 rules)
- Ministerial Decision No. 82 of 2023 – Audited financial statements (2023 rules)
- Ministerial Decision No. 84 of 2025 – Audited financial statements