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FTA Decision No. 5 of 2025
FTA Decision No. 5 of 2025 on Determining the Tax Compliance Requirements for Unincorporated Partnerships, Foreign Partnerships and Family Foundations for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments
In force
Text as published by the Federal Tax Authority
Repeals
- FTA Decision No. 16 of 2023 – Unincorporated Partnerships: registration (2023 rules)
Provisions of other acts cited in this act
- Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses
- Ministerial Decision No. 261 of 2024 – Unincorporated partnerships, foreign partnerships and family foundations
Acts that refer to provisions of this act
- FTA Private Clarifications (up to May 2026) – Questions and answers on Corporate Tax, issued up to May 2026
Other acts mentioned in the text
- FTA Decision No. 16 of 2023 – Unincorporated Partnerships: registration (2023 rules)