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Ministerial Decision No. 73 of 2023

Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses

In force

Text as published by the Ministry of Finance

Type: Ministerial Decisions
Issued: 3 April 2023
In effect: 15 days after publication; applies to Tax Periods starting on or after 1 June 2023
Topics: Reliefs, groups and restructuring

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Related acts

Amended by

Ministerial Decision No. 131 of 2026 – Small Business Relief: extended to 2029

Provisions of other acts cited in this act

Federal Decree-Law No. 47 of 2022 – Taxation of Corporations and Businesses

Acts that refer to provisions of this act

Ministerial Decision No. 131 of 2026 – Small Business Relief: extended to 2029