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FTA Decision No. 7 of 2025

FTA Decision No. 7 of 2025 on Determination of the Requirements for Preparing and Maintaining Audited Special Purpose Financial Statements for a Tax Group 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

Type: FTA Decisions
Issued: 16 July 2025
In effect: Tax Periods commencing on or after 1 January 2025
Topics: Accounting, audit and records

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Related acts

Provisions of other acts cited in this act

Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses
Ministerial Decision No. 301 of 2024 – Tax Groups
Ministerial Decision No. 84 of 2025 – Audited financial statements