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Public Clarification CTP009
Public Clarification CTP009: Application of the valuation method under the transitional rules as set out in Ministerial Decision No. 120 of 2023 on disposal of Qualifying Immovable Property by a real estate developer that is a Taxable Person
Current
Text as published by the Federal Tax Authority
Provisions of other acts cited in this act
- Cabinet Decision No. 56 of 2023 – Non-resident person's nexus (repealed)
- Cabinet Decision No. 35 of 2025 – Non-resident person's nexus
- 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. 126 of 2023 – General interest deduction limitation
Other acts mentioned in the text
- Ministerial Decision No. 114 of 2023 – Accounting standards and methods